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Showing 1-12 of 37 Publications
Research in Brief

Implementation of Advance Pricing Agreements: The Case for Low- and Lower-Middle-Income Countries

by Mary Ongore & Prisca Musibi
May 2025
Working Paper

Implementation of Advance Pricing Agreements: The Case for Low- and Lower-Middle-Income Countries

by Mary Ongore & Prisca Musibi
May 2025
Journal Article

Missing the forest for the trees: Ekiti State’s quest for forestry revenue and its impact on forest managers

by Giovanni Occhiali & Michael Falade
February 2025
Journal Article

Taxing high-net-worth individuals in Nigeria: Challenges and opportunities for policy-makers from a preliminary investigation

by Giovanni Occhiali, Jalia Kangave & Hamza Ahmed Khan
February 2025
Policy Brief

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

by Hannelore Niesten & Christopher Wales
August 2024
Working Paper

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
July 2024
Working Paper

Taxing High Net Worth Individuals in Nigeria: Preliminary Insights and the Case of Borno State

by Giovanni Occhiali, Jalia Kangave & Hamza Ahmed Khan
April 2024
Research in Brief

Digitalisation and Subnational Tax Administration in Nigeria

by Abdulsalam Mas'ud, Sani Damamisau Mohammed & Yusuf Abdu Gimba
November 2023
African Tax Administration Paper

Digitalisation and Subnational Tax Administration in Nigeria

by Abdulsalam Mas'ud, Sani Damamisau Mohammed & Yusuf Abdu Gimba
August 2023
Working Paper

Missing the Forest for the Trees: Ekiti State’s Quest for Forestry Revenue and its Impact on Forest Management

by Giovanni Occhiali & Michael Falade
August 2023
Research in Brief

Assessing the Equity and Redistributive Effects of Taxation Reforms in Nigeria

by Henry C. Edeh
April 2023
Factsheet

Taxation of digital financial services in Nigeria

by Hannelore Niesten & Mary Abounabhan
March 2023
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