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Showing 1-12 of 470 Publications
Research in Brief

Playing Politics with Periods: Why the Abolition of the ‘Tampon Tax’ is Spreading Across the World

by Maisie Rose Byrne
May 2023
Research in Brief

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

by Cassandra Vet
May 2023
Policy Brief

Cannabis Taxation as a Revenue Source for Development: Opportunities and Challenges

by Max Gallien & Giovanni Occhiali
April 2023
Journal Article

Formalization and its Discontents: Conceptual Fallacies and Ways Forward

by Max Gallien & Vanessa van den Boogaard
April 2023
Research in Brief

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

by Hannelore Niesten
April 2023
Working Paper

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

by Cassandra Vet
April 2023

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

by Max Gallien, Umair Javed & Vanessa van den Boogaard
April 2023
Working Paper

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

by Hannelore Niesten
April 2023
Research in Brief

Assessing the Equity and Redistributive Effects of Taxation Reforms in Nigeria

by Henry C. Edeh
April 2023
Working Paper

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

by Ronald Waiswa & Solomon Rukundo
April 2023
Working Paper

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

by Max Gallien, Giovanni Occhiali & Vanessa van den Boogaard
April 2023
Journal Article

Tax and governance in rural areas: The implications of inefficient tax collection

by Vanessa van den Boogaard & Rachel Beach
February 2023