Catch Them If You Can: The Politics and Practice of a Taxpayer Registration Exercise
Date
2023-08Author
Gallien, Max
Occhiali, Giovanni
van den Boogaard, Vanessa
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Abstract
Tax registration drives have become an increasingly
popular intervention to expand the coverage of tax nets
across sub-Saharan Africa. Promising increased revenue
for states and formalisation benefits for newly registered
enterprises, the appeal of these interventions is intuitive.
However, there is increasing evidence that registration
drives do not lead to a substantial increase in revenue and
disproportionately target lower income groups.