Publication Type: Working Paper

Showing 37-48 of 226 Publications

How Will Central Bank Digital Currencies (CBDCs) Influence Tax Administration in Developing Countries?

Moyo Arewa, Celeste Scarpini, Kelbesa Megersa, Barry Cooper & Antonia Esser

Taxing High Net Worth Individuals in Nigeria: Preliminary Insights and the Case of Borno State

Giovanni Occhiali, Jalia Kangave & Hamza Ahmed Khan

A Climate Treaty for the Global Taxation of Carbon

Tatiana Falcão

Engendering Taxation: a Research and Policy Agenda

Anuradha Joshi, Jalia Kangave & Vanessa van den Boogaard

Can Rural Property Tax Generate Revenue? A Simple Accounting Exercise in Sierra Leone

The E-Levy and Merchant Payment Exemption in Ghana

Celeste Scarpini, Fabrizio Santoro, Mary Abounabhan & Awa Diouf

Mobile Money Taxes: Knowledge, Perceptions and Politics. The Case of Ghana

Mary Abounabhan, Awa Diouf, Fabrizio Santoro, Carlos Sakyi-Nyarko & Celeste Scarpini

Indirect Rule: Armed Groups and Customary Chiefs in Eastern DRC

Soeren J. Henn, Gauthier Marchais, Christian Mastaki Mugaruka & Raul Sanchez de la Sierra

Are Trade Rules Undermining Taxation of the Digital Economy in Africa?

Karishma Banga & Alexander Beyleveld

E-tax System Adoption and Tax Compliance in Ethiopia: Large and Medium Taxpayers’ Experience

Seid Yimam Mohamed, Kebede Lidetu & Tihtina Belete

Resolving Tax Disputes: Market Vendors and Councils in Malawi

Tizgowere Msiska & Masauko Thawe

Finding the Missing Stone: Mobile Money and the Quality of Tax Policy and Administration

Ablam Estel Apeti & Eyah Denise Edoh