Collen Lediga
Economist, South African Revenue Service
Dr. Collen Lediga is an economist and researcher at the South African Revenue Service (SARS), where his work sits at the intersection of tax administration, revenue compliance, and fiscal policy. His research focuses on empirical public economics, domestic revenue mobilisation, and the design and monitoring of tax administration reforms in developing countries, with a particular emphasis on sub-Saharan Africa. He has provided policy advisory services to ministries of finance and revenue administrations across Africa in collaboration with institutions including the OECD, World Bank, African Union, ATAF, GIZ, and the Addis Tax Initiative. Dr. Lediga holds a PhD (Dr. rer. oec.) in Economics from Ruhr-Universität Bochum (Germany), an MSc in Public Policy and Management from SOAS, and a Bachelor of Arts in Tax Law and Honours in Demography and Population Studies from the University of the Witwatersrand, South Africa.
Recent work by Collen Lediga
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How tax audits change the behaviour of firms never audited
Audits do more than recover unpaid taxes. New evidence from South Africa suggests that they also increase tax reporting by audited firms’ geographic neighbours and by other clients of the same tax practitioner. This implies that revenue collection co...
Published 30.06.26