Selaus asiasanan mukaan kokoelmassa Valtion taloudellinen tutkimuskeskus VATT

Viitteet 1-4 / 4

    • Assessing the impact of an intervention to withhold value-added tax in Zambia 

      Adu-Ababio, Kwabena; Koivisto, Aliisa; Kumwenda, Andreya; Chileshe, Gregory; Mulenga, John; Mebelo, Mutemwa; Mufana, Ian; Shamabobo, Yenda
      WIDER Working Paper : 2023/21 (UNU-WIDER, 01.02.2023)
      Improving tax collection is essential if developing economies are to avoid over-reliance on external donor funds and loans. Revenue authorities in the Global South have recently adopted new policy tools to improve domestic ...

    • Estimating tax gaps in Zambia - A bottom-up approach based on audit assessments 

      Adu-Ababio, Kwabena; Koivisto, Aliisa; Lungu, Eliya; Mwale, Evaristo; Msoni, Jonathan; Musole, Kangwa
      WIDER Working Paper : 2023/25 (UNU-WIDER, 01.02.2023)
      Assessing tax gaps—the difference between the potential and actual taxes raised—plays a vital role in achieving positive domestic revenue objectives through improved and reformed taxation. This is particularly pertinent ...

    • Tax Compliance in the Rental Housing Market: Evidence from a Field Experiment 

      Eerola, Essi; Kosonen, Tuomas; Kotakorpi, Kaisa; Lyytikäinen, Teemu; Tuimala, Jarno
      VATT Working Papers : 122 (Valtion taloudellinen tutkimuskeskus, 03.10.2019)
      We study rental income tax compliance using a large-scale randomized fild experiment and register data with third-party information on the ownership of apartments. We analyze the responses of potential landlords to treatment ...

    • The role of information in tax compliance: Evidence from a natural field experiment 

      Kosonen, Tuomas; Ropponen, Olli
      Economics Letters (Elsevier, 2015)
      This paper studies how much firms make unintentional mistakes in their tax filing, and to what extent this can be affected by providing information about the tax code. We utilize a novel natural field experiment design, ...