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Christopher Hoy

As seen in: Daily Mail, The Guardian, PLOS ONE, The Conversation, AllAfrica, AllAfrica.com Français, This is Money, Modern Ghana, Inequality.org, Moneyweb and
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Articles

Simple, Fair, or Revenue-Raising? Lessons from Kenya’s Turnover Tax for the Design of Simplified Tax Regimes

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By Christopher Hoy, Thiago Scot, Alex Oguso
| International Centre for Tax and Development
Small businesses are the main source of income for households across Africa outside agriculture but contribute a modest fraction of tax revenue. Around two-thirds of African countries operate simplified tax regimes (STRs) for small businesses – typically turnover or presumptive taxes designed to provide an accessible ‘on-ramp’ into the tax system.
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Trade-offs in the Design of Simplified Tax Regimes: Evidence from Kenya

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By Christopher Hoy, Thiago Scot, Alex Oguso
| International Centre for Tax and Development
Governments across Africa rely on simplified tax regimes (STRs) to tax millions of small businesses, yet these regimes raise very little revenue and vary widely in design. We combine more than ten years of administrative data from Kenya’s STR, two original surveys, and two field experiments, both covering over 10,000 taxpayers, to examine the de facto performance of three core design features: exemption thresholds, set fees versus turnover-based liabilities, and the level of the tax rate.
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Afrique: Impôts - Quand la souplesse de l'administration fiscale rapproche... ou éloigne les citoyens

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By Christopher Hoy, Revocatus Paul
| AllAfrica.com Français
Partout en Afrique subsaharienne, les autorités fiscales modifient de plus en plus leur manière d'interagir avec les petites entreprises. L'approche traditionnelle reposait sur les contrôles, les sanctions et les inspections. Mais depuis peu, nombre d'entre elles investissent dans la sensibilisation des contribuables, les visites « porte-à-porte », et s'attachent à faciliter la mise en conformité.
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