| dc.creator |
Mascagni, Giulia |
|
| dc.creator |
Santoro, Fabrizio |
|
| dc.date |
2021-10-18T11:54:44Z |
|
| dc.date |
2021-10-18T11:54:44Z |
|
| dc.date |
2021-10 |
|
| dc.date.accessioned |
2022-05-26T08:49:23Z |
|
| dc.date.available |
2022-05-26T08:49:23Z |
|
| dc.identifier |
Mascagni, G. and Santoro, F. (2021) 'The Tax Side of the Pandemic: Compliance Shifts and Funding for Recovery in Rwanda', ICTD Working Paper 129, Brighton: Institute of Development Studies, DOI: 10.19088/ICTD.2021.019 |
|
| dc.identifier |
978-1-78118-866-8 |
|
| dc.identifier |
https://opendocs.ids.ac.uk/opendocs/handle/20.500.12413/16892 |
|
| dc.identifier |
10.19088/ICTD.2021.019 |
|
| dc.identifier.uri |
http://localhost:8080/xmlui/handle/CUHPOERS/198696 |
|
| dc.description |
While much knowledge is being generated on the impact of the pandemic, we still know very
little on its implications on taxation in low-income countries. Yet, tax is crucial to fund crisis
response and recovery, in addition to broader development plans and expanded government
expenditure. This paper starts addressing this gap using a unique dataset of survey and
administrative data from Rwanda. We document two significant shifts in taxpayers’ views:
perceptions about the fairness of the tax system improve by 40 per cent, and their attitudes
to compliance become more conditional on the provision of public services of sufficiently
good quality. Importantly, these shifts are accompanied by improvements in actual
compliance behaviour: using data from tax returns, we show that firms that declare after the
onset of the crisis are substantially more compliant than others. We then investigate public
support for increasing various tax options to fund crisis response and recovery. Taxing large
companies and the richest enjoy the greatest support, which, however, declines as income
increases. These results allow us to make some recommendations and considerations on tax
policy responses to the crisis. |
|
| dc.language |
en |
|
| dc.publisher |
Institute of Development Studies |
|
| dc.relation |
ICTD Working Paper;129 |
|
| dc.rights |
http://creativecommons.org/licenses/by-nc/4.0/ |
|
| dc.rights |
© Institute of Development Studies 2021 |
|
| dc.subject |
Finance |
|
| dc.title |
The Tax Side of the Pandemic: Compliance Shifts and Funding for Recovery in Rwanda |
|
| dc.type |
Other |
|
| dc.coverage |
Rwanda |
|