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- Climate and Environmental Tax
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Showing 1-12 of 77 Publications

Research in Brief

The Potential of Digital ID Systems for Tax Administration: the Case of Ghana

by Fabrizio Santoro, Celeste Scarpini & Stephen Okiya

African Tax Administration Paper

The Potential of Digital ID Systems for Tax Administration: The Case of Ghana

by Fabrizio Santoro, Celeste Scarpini & Stephen Okiya

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

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

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