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dc.contributor.authorMascagni, Giulia
dc.contributor.authorSantoro, Fabrizio
dc.contributor.authorMukama, Denis
dc.contributor.authorKarangwa, John
dc.contributor.authorHakizimana, Napthal
dc.identifier.citationMascagni, G; Santoro, F; Mukama, D; Karangwa, J. and Hakizimana, N. (2020) Active Ghosts: Nil-filing in Rwanda, ICTD Working Paper 106, Brighton, IDSen
dc.description.abstractNil-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.relation.ispartofseriesICTD Working Paper;106
dc.subjectEconomic Developmenten
dc.titleActive Ghosts: Nil-filing in Rwandaen
dc.typeSeries paper (non-IDS)en
dc.rights.holderInstitute of Development Studies 2020en

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