Showing 37-48 of 134 Publications
Journal Article

Does the Value-Added Tax Add Value? Lessons Using Administrative Data from a Diverse Set of Countries

News
A man transacts at a mobile money kiosk in Uganda
February 2024
What have we learnt about taxing mobile money in Africa? Martin Hearson and Awa Diouf share lessons from DIGITAX research programme

As more African governments turn to the growing digital financial services (DFS) sector – specifically mobile…

Policy Brief

A Tax Strategy for a Digital Uganda

Policy Brief

Re-Evaluating Uganda’s Mobile Money Tax

Working Paper

Implementation Obstacles and Political Appeal of Environmental Taxes in Sub-Saharan Africa: Reflections from Selected Countries

News
Event invitation card
November 2023
Rethinking mass tax registration campaigns: challenges and solutions

Taxpayer registration has been a primary concern for revenue administrations. While these bodies have recently been investing…

Research in Brief

Tax Treaty Shopping and Developing Countries: Serious Potential for Tax Revenue Losses

Journal Article

How to improve tax compliance by wealthy individuals? Evidence from Uganda

Event
Tax official registers a female small business owner on the street
15 November 2023
Webinar: Rethinking Tax Registration – Stumbling Blocks and Building Blocks

Revenue administrations have recently been investing significant efforts into registering a large number of new taxpayers,…

Completed Project

Tax Compliance Costs: Uganda

Adrienne Lees
Working Paper

Tax Treaty Shopping and Developing Countries

Current Project

New taxpayer registration through ID – impacts on formalisation and revenue

Fabrizio Santoro & Stephen Okiya