Publications

Showing 1-12 of 57 Publications

Tax Implications of Cashless Payments: Micro Evidence from African Countries

by Lucia Rossel & Fabrizio Santoro

Research in Brief

Tax Implications of Cashless Payments: Micro Evidence from Africa

by Lucia Rossel & Fabrizio Santoro

Partner Publication

Reforming Self-Declaration Property Tax Systems: Illustrations from Rwanda

by Wilson Prichard, Colette Nyirakamana & Regan McCort

Partner Publication

Digital Payments: Opportunities and Challenges for African Tax Administrations

by Fabrizio Santoro & Lucia Rossel

Research in Brief

The Interpersonal Side of Tax Compliance: Interactions Between Taxpayers and Tax Officials in Rwanda

by Giulia Mascagni, Celeste Scarpini, Denis Mukama, Fabrizio Santoro & Naphtal Hakizimana

Journal Article

Trading away tax sovereignty? How trade rules shape taxation of the digital economy in Africa

by Karishma Banga, Alexander Beyleveld & Martin Luther Munu

Taxing the Wealthy in Lower-Income Countries: Why It’s Important, and How to Do It

by Giovanni Occhiali, Giulia Mascagni, Wilson Prichard & Martin Hearson

The Interpersonal Side of Tax Compliance: Interactions Between Taxpayers and Tax Officials in Rwanda

by Giulia Mascagni, Celeste Scarpini, Denis Mukama, Fabrizio Santoro & Naphtal Hakizimana

Partner Publication

Leveraging Digital Innovations for Sustainable Development: Evidence from Tax Systems in Africa

by Fabrizio Santoro, Tanele Magongo & Razan Amine

Research in Brief

Technology Evolution and Tax Compliance: Evidence from Rwanda

by Naphtal Hakizimana & Fabrizio Santoro

Are Trade Rules Undermining Taxation of the Digital Economy in Africa?

by Karishma Banga & Alexander Beyleveld

Journal Article

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

by Giulia Mascagni, Fabrizio Santoro & Denis Mukama