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    • 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 ...

    • Do household tax credits increase consumption? The role of demand elasticity and the extent of demand 

      Harju, Jarkko; Jysmä, Sami; Koivisto, Aliisa; Kosonen, Tuomas
      FIT Working Paper : 8 (Tampereen yliopisto, 30.03.2023)
      This paper studies the effects of household tax credit (HTC) on service demand and tax evasion. HTC is a tax credit for consumers to reclaim a share of the labor costs of home improvement services, such as renovation and ...

    • 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 planning and investment responses to dividend taxation 

      Koivisto, Aliisa
      FIT Working Paper : 15 (Tampereen yliopisto, 01.09.2023)
      This study explores empirically how business owners respond to dividend taxes in a range of different margins including tax planning and investment. Using administrative tax data on all privately held Finnish corporations, ...