Publications

Showing 13-24 of 92 Publications

Digital IDs and Digital Payments – Opportunities and Challenges for Tax Administration

by Fabrizio Santoro, Wilson Prichard & Giulia Mascagni

Research in Brief

Taxing Mobile Money in Kenya: Impact on Financial Inclusion

by Awa Diouf, Marco Carreras & Fabrizio Santoro

Journal Article

Teach to comply? Evidence from a taxpayer education program in Rwanda

by Giulia Mascagni, Fabrizio Santoro & Denis Mukama

Research in Brief

The E-levy and Merchant Payment Exemption in Ghana

by Celeste Scarpini, Fabrizio Santoro, Mary Abounabhan & Awa Diouf

Research in Brief

Technology Evolution and Tax Compliance: Evidence from Rwanda

by Naphtal Hakizimana & Fabrizio Santoro

African Tax Administration Paper

Enhancing Taxpayer Registration with Inter-Institutional Data Sharing – Evidence from Uganda

by Celeste Scarpini, Fabrizio Santoro, Ronald Waiswa, Moyo Arewa & Jane Nabuyondo

Research in Brief

Enhancing Taxpayer Registration with Inter-Institutional Data Sharing – Evidence from Uganda

by Celeste Scarpini, Fabrizio Santoro, Ronald Waiswa, Moyo Arewa & Jane Nabuyondo

Taxing Mobile Money in Africa: Risk and Reward

by Martin Hearson, Philip Mader, Mary Abounabhan, Marco Carreras, Awa Diouf, Adrienne Lees, Hannelore Niesten, Fabrizio Santoro & Christopher Wales

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

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

The E-Levy and Merchant Payment Exemption in Ghana

by Celeste Scarpini, Fabrizio Santoro, Mary Abounabhan & Awa Diouf

Research in Brief

Digital Tax Policy and Tax Revenue Collection in Cameroon

by Fossong Derrick, Ashu Mc Moi Ndi & Fabrizio Santoro

Journal Article

Visual nudges: How deterrence and equity shape tax attitudes and behaviour in Rwanda

by Fabrizio Santoro & Giulia Mascagni