Publication Type: Working Paper

Showing 109-120 of 189 Publications

Tax in Development: Towards a Strategic Aid Approach

What Explains the Recent Calls for Reinstatement of a Tax Considered Unpopular? An Analysis of Graduated Tax in Uganda

David Bakibinga, Jalia Kangave & Dan Ngabarino

Regulatory Burdens in Tax Administration and Firms’ Compliance Costs in Africa

Forest Taxation and REDD+: An Analysis of Potential Impacts in Cameroon, Ghana and Sierra Leone

Stephen Spratt, Philip M. Kargbo, Emmanuel Marfo, Emmanuel Ngungoh & Sabaheta Ramcilovik-Suominen

Subnational Value Added Tax in Ethiopia and Implications for States’ Fiscal Capacity

Wollela Abehodie Yesegat & Richard Krever

Norms, Networks, Power, and Control: Understanding Informal Payments and Brokerage in Cross-Border Trade in Sierra Leone

Vanessa van den Boogaard, Wilson Prichard & Samuel Jibao

What Can We Learn from the Uganda Revenue Authority’s Approach to Taxing High Net Worth Individuals?

Jalia Kangave, Susan Nakato, Ronald Waiswa, Milly Isingoma Nalukwago & Patrick Lumala Zzimbe

Taxation, Property Rights and the Social Contract in Lagos

Tom Goodfellow & Olly Owen

How Do We Research Tax Morale at the Subnational Level?

Jalia Kangave, Giulia Mascagni & Mick Moore

Assisting Developing Countries in Taxation after the OECD’s BEPS Reports: A Suggested Approach for the Donor Community

How Can Governments of Low-Income Countries Collect More Tax Revenue?

Mick Moore & Wilson Prichard

How Kenya has Implemented and Adjusted to the Changes in International Transfer Pricing Regulations: 1920-2016