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VoxDev Development Economics

S1 Ep65: A low-cost way to raise tax revenues in Uganda

13 min10 november 2021
Policy to increase tax compliance in developing countries often focuses on enforcement, and that's difficult, unpopular, and costly. Are there other ways to encourage small businesses to pay tax that may be easier and cheaper? Isabelle Cohen worked with the Uganda Revenue Authority to implement a method that raised six times what it cost.

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