Publication Type: Working Paper

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Working Paper

An Introduction to Digital Tax Payment Systems in Low-and Middle-Income Countries

December 2022
Moyo Arewa & Fabrizio Santoro
Working Paper

The Enigma of the Central–Local Government Relationship and its Impact on Property Tax Administration in Developing Countries: The Ghanaian Perspective

November 2022
Frank L. K. Ohemeng & Fariya Mohiuddin
Working Paper

The Political Economy of South Africa’s Carbon Tax

November 2022
Lucy Baker
Working Paper

Growth or Goods: Examining Tax Morale Among Property Owners in Lagos

November 2022
Nicole E. Wilson & Leah R. Rosenzweig
Working Paper

ICT and Tax Administration in Sub-Saharan Africa: Adopting ITAS in Uganda and Sierra Leone

October 2022
Giovanni Occhiali, Doris Akol & Philip M. Kargbo
Working Paper

Unpacking ‘Tax Morale’: Distinguishing Between Conditional and Unconditional Views of Tax Compliance

September 2022
Wilson Prichard
Working Paper

Mobile Money Taxation and Informal Workers: Evidence from Ghana’s E-Levy

September 2022
Nana Akua Anyidoho, Max Gallien, Mike Rogan & Vanessa van den Boogaard
Working Paper

Visual Nudges: How Deterrence and Equity Shape Tax Compliance Attitudes and Behaviour in Rwanda

August 2022
Fabrizio Santoro & Giulia Mascagni
Working Paper

Small Nets for Big Fish? Tax Enforcement on the Richest – Evidence from Uganda

June 2022
Fabrizio Santoro & Ronald Waiswa
Working Paper

Enablers, Barriers and Impacts of Digital Financial Services: Insights from an Evidence Gap Map and Implications for Taxation

June 2022
Philip Mader, Maren Duvendack, Adrienne Lees, Aurelie Larquemin & Keir Macdonald
Working Paper

The Likely Fiscal and Public Health Effects of an Excise Tax on Sugar sweetened Beverages in Kenya

May 2022
Corné van Walbeek & Senzo Mthembu
Working Paper

Mandating Digital Tax Tools as a Response to Covid: Evidence from Eswatini

May 2022
Fabrizio Santoro, Razan Amine & Tanele Magongo