Policy work

Trust is a foundational component of any tax system, particularly in environments where enforcement capacity is weak. In Tanzania, businesspeople exhibit low levels of trust in tax authorities, undermining voluntary compliance and weakening the legitimacy of the tax system. However, trust is not static; it can be built - and rebuilt - through better services, greater fairness, and efforts to foster interpersonal trust among taxpayers. Based on insights from a comprehensive business survey, this brief identifies key determinants of trust in the tax system and offers concrete policy recommendations to enhance taxpayer confidence and institutional legitimacy. 

A survey of 452 firms in Zanzibar reveals that while businesses are optimistic about long-term growth, many view taxation as unpredictable and a constraint on investment, citing burdens like compliance time, late payment penalties, and uncertainty about tax liabilities. Trust in the tax authority is mixed, with roughly a third of firms highly trusting, public perceptions of cheating by peers eroding fairness, and dissatisfaction common with information and services provided by the revenue authority. 

This report provides a critical review, based on existing research, of what private sector interventions may benefit women. The report discusses implications for reduction in poverty and inequality and to the extent possible the role of the Norwegian private sector. The report starts with a general discussion of what we may expect from private sector interventions. Then we describe some interventions supported by Norwegian development assistance. We end with a review of empirical evidence on what interventions may work. The review focuses on available causal evidence and is thus not restricted to Norwegian development assistance.

This evidence review explores the effectiveness of skills training programs in increasing women's access to dignified work and improving their earnings. The review synthesizes findings from diverse contexts to evaluate how different program designs, implementation strategies, and contextual factors affect outcomes. It highlights that while some programs  show positive impacts, particularly when tailored to the local economic needs and cultural contexts, others demonstrate  moderate or no significant effects, often due to mismatched training content or insufficient adaptation to participants' socio-cultural environments.

This evidence review explores the effectiveness of business training programs in promoting women’s economic empowerment, particularly in low- and middle-income countries. By synthesizing various studies, the review assesses the impact of such programs on women’s business skills, earnings, and entrepreneurial activities. Findings indicate that while business training generally enhances business practices, its effects on tangible business outcomes like sales, revenues, or profits are mixed, with notably lesser benefits for female entrepreneurs due to persistent gender-based barriers.