Publication Type: Working Paper

Showing 25-36 of 189 Publications

The Politics of Taxation and Tax Reform in Times of Crisis: Covid-19 and Attitudes Towards Taxation in Sierra Leone

Vanessa van den Boogaard, Wilson Prichard & Nicolas Orgeira Pillai

Diffusion of OECD Transfer Pricing Regulations in Eastern Africa: Agency and Compliance in Governing Profit-Shifting Behaviour

Zakat, Non-State Welfare Provision and Redistribution in Times of Crisis: Evidence from the Covid-19 Pandemic

Max Gallien, Umair Javed & Vanessa van den Boogaard

Are Digital and Traditional Financial Services Taxed the Same? A Comprehensive Assessment of Tax Policies in Nine African Countries

Hannelore Niesten

Strategic Investment Tax Incentives in Africa: The Case of Tax Holidays in Uganda

Ronald Waiswa & Solomon Rukundo

Catch Them If You Can: the Politics and Practice of a Taxpayer Registration Exercise

Max Gallien, Giovanni Occhiali & Vanessa van den Boogaard

Digital Merchant Payments as a Medium of Tax Compliance

Ludovic Bernad, Yves Nsengiyumva, Benjamin Byinshi, Naphtal Hakizimana & Fabrizio Santoro

Towards an Effective Taxpayer Complaint Handling Mechanism: The Case for a Tax Ombudsman in Uganda

Solomon Rukundo

Asymmetric Double Tax Treaties and FDI in Developing Countries: The Role of the Relief Method and Tax Sparing

Pranvera Shehaj & Martin Zagler

How Might the National Revenue Authority of Sierra Leone Enhance Revenue Collection by Taxing High Net Worth Individuals?

Jalia Kangave, Giovanni Occhiali & Ishmail Kamara

An Overlooked Market: Loose Cigarettes, Informal Vendors, and Their Implications for Tobacco Taxation

Max Gallien, Giovanni Occhiali & Hana Ross

Technology and Tax: Adoption and Impacts of E-services in Rwanda

Fabrizio Santoro, Adrienne Lees, Marco Carreras, Theonille Mukamana, Naphtal Hakizimana & Yves Nsengiyumva