Publications

Showing 25-36 of 69 Publications

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

Unsuccessful Implementation of the OECD Transfer Pricing Guidelines in Low-Income Countries: The Case of Ethiopia

by Nathanael Tilahun & Abebe Gebrehiwot Yihdego

Taxation Policies, Processes, and Performances of Mobile Money Providers in Côte d’Ivoire

by Hannelore Niesten

Partner Publication

Implementing a Points-Based Valuation System for Property Taxation

by Nicolas Orgeira Pillai, Xaver Schenker, Wilson Prichard & Graeme Stewart-Wilson

Partner Publication

Strengthening Delivery of Property Tax Bills

by Xaver Schenker, Wilson Prichard & Graeme Stewart-Wilson

Digital IDs and Digital Payments – Opportunities and Challenges for Tax Administration

by Fabrizio Santoro, Wilson Prichard & Giulia Mascagni

Getting Targets Right: How Much Revenue can Lower-Income Countries Raise?

by Max Gallien, Adrienne Lees & Giulia Mascagni

Towards Gender Equality in Tax and Fiscal Systems: Moving Beyond the Implicit-Explicit Bias Framework

by Caren Grown & Giulia Mascagni

A Tax Strategy for a Digital Uganda

by Christopher Wales

Re-Evaluating Uganda’s Mobile Money Tax

by Christopher Wales