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Themes
- Climate and Environmental Tax
- Gender and Tax
- Informality and Tax
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- Subnational and Property Tax
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- African Tax Administration Paper
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Country of focus

Showing 1-12 of 75 Publications

How Tanzania’s Levy on Mobile Money Affects Small Businesses

by Stefanie Pfeil, Luciana Nyaoke Murimi, Marius Siebert & Fabrizio Santoro

Research in Brief

How Tanzanian’s Levy on Mobile Money Affects Small Businesses

by Stefanie Pfeil, Luciana Nyaoke Murimi, Marius Siebert & Fabrizio Santoro

Research in Brief

Electronic Services and Tax Compliance: Evidence from Medium and Small Businesses in Burkina Faso

by Jule Kaini Tinta, Mouhamed Zerbo, Fabrizio Santoro, Awa Diouf & Kèrabouro Pale

Electronic Services and Tax Compliance: Evidence from Medium and Small Businesses in Burkina Faso

by Jule Kaini Tinta, Mouhamed Zerbo, Fabrizio Santoro, Awa Diouf & Kèrabouro Pale

The Tanzanian Model for Taxing Mobile Money: Scrap it, Reform it, or Let it Be?

by Christopher Wales & Hannelore Niesten

Exploring the Development of Mobile Money Markets and Revenue Collection from Digital Financial Services Taxes in Africa

by Hannelore Niesten & Christopher Wales

Crafting a Model for Taxing Digital Financial Services

by Christopher Wales & Hannelore Niesten

Taxing Mobile Money in Africa: Risk and Reward

by Martin Hearson, Philip Mader, Mary Abounabhan, Marco Carreras, Awa Diouf, Adrienne Lees, Hannelore Niesten, Fabrizio Santoro & Christopher Wales

What are the Enablers and Impacts of Digital Financial Services? An Updated Evidence Gap Map

by Philip Mader, Keir Macdonald, Maren Duvendack, Mary Abounabhan, Celeste Scarpini & Hemangi Sharma

Comparative Analysis of the Implementation of Electronic Money Transfer Levies in Ghana and Nigeria: Policies, Legal Frameworks, and Outcomes

by Hannelore Niesten, Isaac Kobina Amoako & Bala Dahiru Abdullahi

Research in Brief

What are the Enablers and Impacts of Digital Financial Services? An Updated Evidence Gap Map

by Philip Mader, Keir Macdonald, Maren Duvendack, Mary Abounabhan, Celeste Scarpini & Hemangi Sharma

Research in Brief

Comparative Analysis of the Implementation of Electronic Money Transfer Levies in Ghana and Nigeria: Policies, Legal Frameworks, and Outcomes

by Hannelore Niesten, Isaac Kobina Amoako & Bala Dahiru Abdullahi

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International Centre for Tax and Development, Institute of Development Studies (IDS) Brighton, BN1 9RE, United Kingdom

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