Publication Type: Policy Brief

Showing 13-24 of 51 Publications

Taxation Policies, Processes, and Performances of Mobile Money Providers in Côte d’Ivoire

Hannelore Niesten

Digital IDs and Digital Payments – Opportunities and Challenges for Tax Administration

Fabrizio Santoro, Wilson Prichard & Giulia Mascagni

Getting Targets Right: How Much Revenue can Lower-Income Countries Raise?

Max Gallien, Adrienne Lees & Giulia Mascagni

Towards Gender Equality in Tax and Fiscal Systems: Moving Beyond the Implicit-Explicit Bias Framework

Caren Grown & Giulia Mascagni

A Tax Strategy for a Digital Uganda

Christopher Wales

Re-Evaluating Uganda’s Mobile Money Tax

Christopher Wales

Why Mass Tax Registration Campaigns Do Not Work

Max Gallien, Giulia Mascagni, Mick Moore, Giovanni Occhiali, Wilson Prichard, Fabrizio Santoro, Celeste Scarpini & Vanessa van den Boogaard

Cannabis Taxation as a Revenue Source for Development: Opportunities and Challenges

Max Gallien & Giovanni Occhiali

Partner Publication

Gender and Tax: Gender Equality Meets Economic Growth

Evert-jan Quak & Berni Smith

Five Tenets for Consideration When Undertaking Property Tax Reform in Africa

Astrid R.N. Haas, Justine Knebelmann & Colette Nyirakamana

Taxing the Informal Economy is not a Silver Bullet for Financing Development – or the Covid-19 Recovery

Max Gallien, Vanessa van den Boogaard & Mick Moore

What is ‘Offshore’? International Tax Evasion and Avoidance and How to Combat it