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Showing 1-12 of 47 Publications
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
March 2025
Working Paper

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
January 2025
Research in Brief

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

by Giovanni Occhiali & Evert-jan Quak
July 2024
Working Paper

Research within Tax Administration: from Monitoring Revenue to Influencing Policy

by Adrienne Lees, Giulia Mascagni, Seid Yimam Mohamed, Girma Gebretsadik & Mustapha Ndajiwo
July 2024
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
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