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Showing 1-12 of 42 Publications
Research in Brief

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

by Karishma Banga & Alexander Beyleveld
March 2024
Journal Article

Does the Value-Added Tax Add Value? Lessons Using Administrative Data from a Diverse Set of Countries

by Anne Brockmeyer, Giulia Mascagni, Vedanth Nair, Mazhar Waseem & Miguel Almunia
February 2024
Working Paper

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

by Karishma Banga & Alexander Beyleveld
February 2024
Journal Article

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

by Giulia Mascagni, Fabrizio Santoro & Denis Mukama
January 2024
Journal Article

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

by Fabrizio Santoro & Giulia Mascagni
December 2023
Working Paper

Implementation Obstacles and Political Appeal of Environmental Taxes in Sub-Saharan Africa: Reflections from Selected Countries

by Giovanni Occhiali
November 2023
Research in Brief

Technology Evolution and Tax Compliance: Evidence from Rwanda

by Lucia Rossel, Fabrizio Santoro & Naphtal Hakizimana
September 2023
African Tax Administration Paper

Technology Evolution and Tax Compliance: Evidence from Rwanda

by Naphtal Hakizimana & Fabrizio Santoro
August 2023
Policy Brief

Why Mass Tax Registration Campaigns Do Not Work

by Max Gallien, Giulia Mascagni, Mick Moore, Giovanni Occhiali, Wilson Prichard, Fabrizio Santoro, Celeste Scarpini & Vanessa van den Boogaard
July 2023
Research in Brief

Technology and Tax: Adoption and Impacts of E-services in Rwanda

by Kelbesa Megersa, Fabrizio Santoro, Adrienne Lees, Marco Carreras, Theonille Mukamana, Naphtal Hakizimana & Yves Nsengiyumva
June 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
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