The DOI matches its Crossref record; 61 of the 61 references it cites were found in a registry or an index.
Measuring the Capability to Raise Revenue - Process and Output Dimensions and Their Application to the Zambia Revenue Authority
Overview
The claims and statistics of this paper haven’t been checked yet.
Run the check — free, no account needed. It reads the open-access text and checks the sources it cites.
Integrity signals
Registry
Cites
Statistics
Verification
Claims the paper makes
The claims and statistics of this paper haven’t been checked yet.
Run the check — free, no account needed. It reads the open-access text and checks the sources it cites.
Claims other papers make about this one
Each is checked against this paper’s own text: does it say what the citing paper says it does?
The source backs part of the claim, not all of it — or backs it for a different population, condition or comparison.
In the citing paper
“For smaller and middle-sized formal sector businesses, tax enforcement strategies applied by revenue officers are perceived to be a major problem in many countries.”
From Tax And Development: Donor Support To Strengthen Tax Systems In Developing Countries (2014) · cites this paper as von Soest 2006
Experimental — accuracy not yet measuredIn the citing paper
“Frequent and uncoordinated tax audits are considered to be harassment and intimidation tactics to force taxpayers into extra-legal compliance (von Soest 2006).”
From Tax And Development: Donor Support To Strengthen Tax Systems In Developing Countries (2014) · cites this paper as von Soest 2006
Self-check
Percentages, sums and reported differences re-computed from the paper’s own numbers.
The self-check needs the paper’s full text.
Citations
Cites
A PUBLIC MANAGEMENT FOR ALL SEASONS
HOOD, C. (1991) · Public Administration · doi:10.1111/j.1467-9299.1991.tb00779.x · Cited by 10,159
Reinventing government: how the entrepreneurial spirit is transforming the public sector
Kelnert, T. M. M., & Silva, C. D. C. (1993) · Revista de Administração de Empresas · doi:10.1590/s0034-75901993000600010 · Cited by 3,317
Evans, P., & Rauch, J. E. (1999) · American Sociological Review · doi:10.2307/2657374 · Cited by 1,232
Bureaucratic structure and bureaucratic performance in less developed countries
Rauch, J. E., & Evans, P. B. (2000) · Journal of Public Economics · doi:10.1016/s0047-2727(99)00044-4 · Cited by 1,227
The Informal Sector in Developed and Less Developed Countries: A Literature Survey
Gërxhani, K. (2004) · Public Choice · doi:10.1023/b:puch.0000044287.88147.5e · Cited by 810
Burgess, R., & Stern, N. H. (1992) · Journal of Economic Literature · Cited by 517
Building sustainable capacity in the public sector: What can be done?
Grindle, M. S., & Hilderbrand, M. E. (1995) · Public Administration and Development · doi:10.1002/pad.4230150502 · Cited by 442
Race and Regionalism in the Politics of Taxation in Brazil and South Africa
Lieberman, E. S. (2003) · Cambridge University Press eBooks · doi:10.1017/cbo9780511615658 · Cited by 402
Corruption and the Rate of Temptation: Do Low Wages in the Civil Service Cause Corruption?
Rijckeghem, C. V., & Weder, B. (1997) · SSRN Electronic Journal · doi:10.2139/ssrn.882353 · Cited by 308
Divergent cultures? When public organizations perform well in developing countries
Grindle, M. S. (1997) · World Development · doi:10.1016/s0305-750x(96)00123-4 · Cited by 282
Research works printed but not linked: 33
- Richard M Bird, 2003, Administrative Dimensions of Tax Reform
- Nils / Boesen, 2004, Between Naivety and Cynicism. A Pragmatic Approach to Donor Support for Public-Sector Capacity Development. Evaluation Department Working Paper. 4. Copenhagen: Danish Ministry of Foreign Affairs / Danish International Development Agency (DANIDA)
- Nils / Boesen, 2005, A Results-Oriented Approach to Capacity Change. Evaluation Department Working Paper. Copenhagen: Danish Ministry of Foreign Affairs / Danish International Development Agency (DANIDA)
- Lybrand Coopers, 1992, Report for the Ministry of Finance, Government of the Republic of Zambia. Lusaka: Coopers and Lybrand Zambia, Draft Final Report, 1
- De Wulf, 2005, The Role of Information Technology in Customs Modernization, Customs Modernization Handbook, 285
- Simon / Delay, 1999, Reforming Revenue AdministrationLessons from Experience. A Study for the Department for International Development (DFID)
- Odd-Helge / Fjeldstad, 2000, Taxation, Aid and Democracy. An Agenda for Research in African Countries. CMI Working, 10.1163/_afco_asc_1595 · DOI
- Jit B S Gill, 2003, The Nuts and Bolts of Revenue Administration Reform World Bank
- Malcolm Gillis, 1989, Tax Reform: Lessons from Postwar Experience in Developing Countries, 492
- John / Gray, 2001, Evaluation of Revenue Projects, Department for International Development (DFID), 1
- John / Gray, 2001, Evaluation of the Zambia Revenue Authority Consolidation Project, DFID Evaluation of Revenue Projects
- Sanjeev / Gupta, 2003, Foreign Aid and Revenue Response: Does the Composition of Aid Matter? IMF Working Paper, 20
- 2006, Third Review Under the Three-Year Arrangement Under the Poverty Reduction and Growth Facility, Request for Waiver and Modification of Performance Criterion, and Financing Assurances Review, Zambia: 2005 Article IV Consultation
- Public Information Notice and Press Release on the Executive Board Discussion; and Statement by the Executive Director for Zambia
- 1998, Transparency International (TI) Corruption Perceptions Index, 10.1787/888932539574 · DOI
- John M Kasanga, 1996, Study of 'Enclave' Approach to Tax and Customs Administration in Zambia
- Robert A Lebaube, 1992, Assisting Taxpayers in Meeting Their Obligations Under the Law, 310
- Margaret Levi, 1988, Of Rule and Revenue
- Zambia Republic Of, 1969, Delivered on 30.01.1969. Lusaka: Ministry of Finance, Government of the Republic of Zambia, Budget Address
- Zambia Republic Of, 2001, Lusaka: Ministry of Finance and Economic Development, Government of the Republic of Zambia
- Susan Rose-Ackerman, 2004, The Challenge of Poor Governance and Corruption Copenhagen Consensus, Environmental Assessment Institute
- La�la Smith, 2003, The Power of Politics: The Performance of the South African Revenue Service and Some of its Implications, Policy: Issues and Actors -Research Report. 2. Johannesburg: Centre for Policy Research (CPR)
- Wayne Thirsk, 1997, Overview: The Substance and Process of Tax Reform in Eight Developing Countries, Tax Reform in Developing Countries, 1
- 2004, Times of Zambia (30.3.2004): Explain Non-Payment of Interest on MPs Car Loans -Auditor General, in: Times of Zambia, 30
- 2002, State of Corruption Report. Lusaka: Transparency International Zambia (TIZ). von Soest: Measuring the Capability to Raise Revenue, TIZ
- 2006, The African State and the Capability to Raise Revenue. A Comparative Study of the Tax Administration in Zambia and Botswana. Doctoral dissertation
- Zambia Daily Mail, 2003, State Loses 10% Tax', in: Zambia Daily Mail, 3.9, 9
- Zambia Daily Mail, 2004, ZRA Boss is Car Ring Mastermind?, in: Zambia Daily Mail, 4
- 2004, Zambia Daily Mail (30.3.2004): Police Holds 3 ZRA Officials Over Car Theft Syndicate, in: Zambia Daily Mail, 30
- 1999, Lusaka: Zambia Revenue Authority (ZRA), ZRA
- 2002, Lusaka: Zambia Revenue Authority (ZRA), ZRA
- 2003, Lusaka: Zambia Revenue Authority (ZRA), ZRA
- 2004, Lusaka: Zambia Revenue Authority (ZRA), ZRA
Cited by
Tax And Development: Donor Support To Strengthen Tax Systems In Developing Countries
Fjeldstad, O. (2014) · Public Administration and Development · doi:10.1002/pad.1676 · Cited by 96
(2011) · BIBSYS Brage (BIBSYS (Norway)) · Cited by 52
Metadata
- Authors
- von Soest, C.
- Venue
- SSRN Electronic Journal
- Publisher
- Elsevier BV
- Published
- 2006
- ISSN
- 1556-5068
- Cited by
- 2
- References
- 61
- Language
- en
About these checks
Registry, retraction, Cites and statistics results are computed, not judged, with one exception: a printed reference that no index lists is read once by a model before it counts as a citation error. Claims are extracted by a model and kept only when their quote appears verbatim in the text; each cited source is then checked, with a model’s help, for whether it says what the claim relies on. Those verdicts can be wrong — read the claim’s quote and the cited source before relying on one.
Statistics and arithmetic are recomputed, not judged.
Confidence bands are shown only for fields calibrated on our annotated test set. None is calibrated yet, so no band is shown.
What counts as a claim ›How we measure confidence ›How we check this ›
Are you an author, or do you see a problem with this page? Request a review
How to cite
Cite CoChat for the checks on this page, and the paper for its own findings.
- This page
- CoChat. (2026). Citation check: Measuring the Capability to Raise Revenue - Process and Output Dimensions and Their Application to the Zambia Revenue Authority. https://app.cochat.ai/papers/10.2139/ssrn.951933
- The paper
- von Soest, C. (2006). Measuring the Capability to Raise Revenue - Process and Output Dimensions and Their Application to the Zambia Revenue Authority. SSRN Electronic Journal. https://doi.org/10.2139/ssrn.951933
Data sources
Bibliographic data: Semantic Scholar, OpenAlex, Crossref.
Contains information from the Semantic Scholar Academic Graph Datasets, made available under the ODC Attribution License (ODC-BY 1.0).
Semantic Scholar’s data is described in: Kinney, R., et al. (2023). The Semantic Scholar Open Data Platform. arXiv:2301.10140.