Documents & Reports
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How Can Lower-Income Countries Collect More Taxes ? The Role of Technology, Tax Agents, and Politics (English)
This paper examines recent evidence on tax administration interventions aimed at increasing tax revenues in lower-income countries. It focuses on two major themes: the use of new information technology...
Document Type: Policy Research Working Paper Report No.: WPS10655 Document Date: December 20, 2023 Disclosure Status: Disclosed Author: Okunogbe,Oyebola Motunrayo,Tourek,Gabriel Zenon
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Increasing Tax Collection in African Countries : The Role of Information Technology (English)
Many African countries struggle to collect an adequate amount of tax revenue to support needed investments in public services. This paper examines how African countries may take advantage of recent advances...
Document Type: Policy Research Working Paper Report No.: WPS10182 Document Date: September 14, 2022 Disclosure Status: Disclosed Author: Okunogbe,Oyebola Motunrayo,Santoro,Fabrizio
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Becoming Legible to the State : The Role of Identification and Collection Capacity in Taxation (English)
Whereas the tax compliance literature emphasizes verifying tax liability amounts, this paper highlights two other tax capacity dimensions of particular relevance in lower-income countries: identifying...
Document Type: Policy Research Working Paper Report No.: WPS9852 Document Date: November 17, 2021 Disclosure Status: Disclosed Author: Okunogbe,Oyebola Motunrayo
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The Promise and Limitations of Information Technology for Tax Mobilization (English)
Tax revenue in many low- and middle-income countries is inadequate for funding investments in public goods and human capital. With high levels of informality and limited state capacity, many tax authorities...
Document Type: Policy Research Working Paper Report No.: WPS9848 Document Date: November 15, 2021 Disclosure Status: Disclosed Author: Okunogbe,Oyebola Motunrayo,Santoro,Fabrizio
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Does Exposure to Other Ethnic Regions Promote National Integration? : Evidence from Nigeria (English)
This paper examines how temporary exposure to a different ethnic region affects national integration using original survey data from participants in Africa’s largest national youth service program. Seven...
Document Type: Policy Research Working Paper Report No.: WPS8606 Document Date: October 9, 2018 Disclosure Status: Disclosed Author: Okunogbe,Oyebola Motunrayo
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Technology, taxation, and corruption: evidence from the introduction of electronic tax filing (English)
Many e-government initiatives introduce technology to improve efficiency and avoid potential human bias. Electronic tax filing (e-filing) is an important example, as developing countries increasingly adopt...
Document Type: Policy Research Working Paper Report No.: WPS8452 Document Date: May 22, 2018 Disclosure Status: Disclosed Author: Okunogbe,Oyebola Motunrayo,Pouliquen,Victor Maurice Joseph
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Impact evaluation of the introduction of electronic tax filing in Tajikistan : endline report (English)
Across the world, different sectors of government are embracing the use of information technology in delivering services and interacting with citizens. While improving service delivery and efficiency is...
Document Type: Working Paper Report No.: 115385 Document Date: May 1, 2017 Disclosure Status: Disclosed Author: Okunogbe,Oyebola Motunrayo,Pouliquen,Victor Maurice Joseph