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Publications
Themes
Climate and Environmental Tax
Gender and Tax
Informality and Tax
International Tax
Subnational and Property Tax
Tax Administration and Compliance
Tax and Governance
Tax, Welfare and Inequality
Tobacco Taxation
Programmes
DIGITAX Research Programme
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Local Government Revenue Initiative
Nigerian Tax Research Network
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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
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