dc.contributor.author | Mascagni, Giulia | |
dc.contributor.author | Santoro, Fabrizio | |
dc.contributor.author | Mukama, Denis | |
dc.contributor.author | Karangwa, John | |
dc.contributor.author | Hakizimana, Napthal | |
dc.coverage.spatial | Rwanda | en |
dc.date.accessioned | 2020-05-18T11:07:52Z | |
dc.date.available | 2020-05-18T11:07:52Z | |
dc.date.issued | 2020-05-15 | |
dc.identifier.citation | Mascagni, G; Santoro, F; Mukama, D; Karangwa, J. and Hakizimana, N. (2020) Active Ghosts: Nil-filing in Rwanda, ICTD Working Paper 106, Brighton, IDS | en |
dc.identifier.isbn | 978-1-78118-642-8 | |
dc.identifier.uri | https://opendocs.ids.ac.uk/opendocs/handle/20.500.12413/15314 | |
dc.description.abstract | Nil-filing refers to taxpayers who report zero on all fields of their tax declaration. It is a largely ignored phenomenon in the tax literature, despite being well known to tax administrators. There is almost no evidence on the characteristics of nil-filers and the reasons for their apparently puzzling behaviour. This paper sheds light on this issue in Rwanda, using a descriptive analysis of administrative data, a randomised controlled trial (RCT), and qualitative interviews with taxpayers and tax officials. We argue that evasion is part of the explanation for nil-filing, but it seems to play a relatively small role. Instead, a major reason for nil-filing lies at the interaction between aggressive recruitment campaigns by the Rwanda Revenue Authority (RRA), and taxpayers’ response to a complex and often confusing tax system. | en |
dc.language.iso | en | en |
dc.publisher | IDS | en |
dc.relation.ispartofseries | ICTD Working Paper;106 | |
dc.rights.uri | http://creativecommons.org/licenses/by-nc/4.0/ | en |
dc.subject | Economic Development | en |
dc.title | Active Ghosts: Nil-filing in Rwanda | en |
dc.type | Series paper (non-IDS) | en |
dc.rights.holder | Institute of Development Studies 2020 | en |
dc.identifier.team | Governance | en |
rioxxterms.version | VoR | en |