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Showing 25-36 of 63 Publications
Working Paper

The VAT in Practice: Equity, Enforcement and Complexity

by Giulia Mascagni, Roel Dom & Fabrizio Santoro
January 2021
Working Paper

Explaining Informal Taxation and Revenue Generation: Evidence from south-central Somalia

by Vanessa van den Boogaard & Fabrizio Santoro
March 2021
Research in Brief

The VAT in Practice: Equity, Enforcement and Complexity

by Giulia Mascagni, Roel Dom & Fabrizio Santoro
May 2021
Working Paper

Co-Financing Community-Driven Development Through Informal Taxation: Experimental Evidence from South-Central Somalia

by Vanessa van den Boogaard & Fabrizio Santoro
September 2021
Journal Article

To file or not to file? Another dimension of tax compliance – the Eswatini Taxpayers’ survey

by Fabrizio Santoro
October 2021
Working Paper

The Tax Side of the Pandemic: Compliance Shifts and Funding for Recovery in Rwanda

by Giulia Mascagni & Fabrizio Santoro
October 2021
Working Paper

The Promise and Limitations of Information Technology for Tax Mobilisation

by Oyebola Okunogbe & Fabrizio Santoro
February 2022
Working Paper

Should Governments Tax Digital Financial Services? A Research Agenda to Understand Sector-Specific Taxes on DFS

by Laura Muñoz Perez, Giulia Mascagni, Wilson Prichard & Fabrizio Santoro
February 2022
Working Paper

Digital financial services and digital IDs: What potential do they have for better taxation in Africa?

by Fabrizio Santoro, Laura Muñoz Perez, Wilson Prichard & Giulia Mascagni
February 2022
Journal Article

Active Ghosts: Nil-filing in Rwanda

by Giulia Mascagni, Fabrizio Santoro, Denis Mukama, John Karangwa & Naphtal Hakizimana
February 2022
Journal Article

Co-financing community-driven development through informal taxation: Evidence from south-central Somalia

by Vanessa van den Boogaard & Fabrizio Santoro
March 2022
Working Paper

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

by Fabrizio Santoro, Razan Amine & Tanele Magongo
May 2022