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Fiscal Rules and the Compliance debate: Why do Countries adopt Rules and fail to comply?

Martin Wafula Nandelenga and Mark J. Ellyne
We study the compliance with fiscal rules via various national numeric rules. Based on 20 sub-Sahara African countries with 57 fiscal rules in force from 1997 to 2016, our analysis identifies determinants among the rule specific characteristics, as well as their macroeconomic and political...
Apr 2020
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Taxpayers’ behavioural responses to Voluntary Disclosure Programmes: evidence from South Africa

Chengetai Dare, Ada Jansen and Sophia du Plessis
South Africa, like any other country, strives towards greater tax revenue mobilisation. One possible explanation to low revenue levels is non-compliance by taxpayers. Given its implications for the provision of public goods and services, the government has instituted various enforcement measures,...
Dec 2018
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