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Showing 13-24 of 45 Publications
Journal Article

Technology Evolution and Tax Compliance: Evidence From Rwanda

by Naphtal Hakizimana & Fabrizio Santoro
May 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
Working Paper

Are Digital and Traditional Financial Services Taxed the Same? A Comprehensive Assessment of Tax Policies in Nine African Countries

by Hannelore Niesten
April 2023
Working Paper

Diffusion of OECD Transfer Pricing Regulations in Eastern Africa: Agency and Compliance in Governing Profit-Shifting Behaviour

by Cassandra Vet
April 2023
Journal Article

The Tax Side of the Pandemic: Shifts in Compliance Attitudes and Perceptions in Rwanda

by Giulia Mascagni & Fabrizio Santoro
February 2023
Working Paper

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

by Fabrizio Santoro, Adrienne Lees, Marco Carreras, Theonille Mukamana, Naphtal Hakizimana & Yves Nsengiyumva
January 2023
Research in Brief

Visual Nudges: How Deterrence and Equity Shape Tax Compliance Attitudes and Behaviour in Rwanda

by Celeste Scarpini, Fabrizio Santoro & Giulia Mascagni
January 2023
Working Paper

Visual Nudges: How Deterrence and Equity Shape Tax Compliance Attitudes and Behaviour in Rwanda

by Fabrizio Santoro & Giulia Mascagni
August 2022
Journal Article

The VAT in practice: equity, enforcement, and complexity

by Giulia Mascagni, Roel Dom, Fabrizio Santoro & Denis Mukama
August 2022
Journal Article

Tax obsessions: Taxpayer registration and the informal sector in sub-Saharan Africa

by Mick Moore
May 2022
Journal Article

Active Ghosts: Nil-filing in Rwanda

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