Publication Type: Working Paper

Showing 1-12 of 226 Publications

Participation, Legitimacy and Fiscal Capacity in Weak States: Evidence from Participatory Budgeting

Kevin Grieco, Abou Bakarr Kamara, Niccoló Meriggi, Julian Michel & Wilson Prichard

Informality, Tax, and Markets in Kinshasa: Everyday Realities and Resistance

Yannick Lokaya Bokasola, Eddy Junior Ngwakoyo, Gayatri Sahgal & Vanessa van den Boogaard

Beyond the Tax Bill: Measuring Tax Compliance Costs for Ugandan Firms

Most Favoured Nation Clauses in Double Taxation Agreements: Identifying Problems and Recommending Policy Solutions for the Global South

Manoj Kumar Sharma, Shiva Gaur & Namrata Rawat

What Impact Do Tax Agents Have on Taxpayers’ Compliance in Uganda? Evidence from Tax Administrative Data

Giovanni Occhiali & Frederik Kalyango

Implementation of Advance Pricing Agreements: The Case for Low- and Lower-Middle-Income Countries

Mary Ongore & Prisca Musibi

Taxing the Wealthy in Haiti: Evidence from a Survey Experiment on Property Tax Preferences

Ana Isabel López García & Sarah Berens

Scenarios for Negotiating a UN Framework Convention on International Tax

Frederik Heitmüller

Unpacking Tax Relations in Contexts of Fragility: A Case Study of Somalia

The Political Economy of Taxation in Somalia: Historical Legacies, Informal Institutions, and Political Settlements

Vanessa van den Boogaard & Najibullah Nor Isak

The Interpersonal Side of Tax Compliance: Interactions Between Taxpayers and Tax Officials in Rwanda

Giulia Mascagni, Celeste Scarpini, Denis Mukama, Fabrizio Santoro & Naphtal Hakizimana

A New Map of World FDI: Estimating Sources and Pathways of Offshore Investment in Major Developed and Developing Economies