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Publications
Themes
Climate and Environmental Tax
Gender and Tax
Informality and Tax
International Tax
Subnational and Property Tax
Tax Administration and Compliance
Tax and Governance
Tax, Welfare and Inequality
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Research in Brief
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Showing 1-12 of 54 Publications
Research in Brief
Mobile Money Taxation and Informal Workers: Evidence from Ghana’s E-Levy
by Nana Akua Anyidoho, Max Gallien, Mike Rogan & Vanessa van den Boogaard
September 2023
Research in Brief
Beyond Greed: Why Armed Groups Tax
by Tanya Bandula-Irwin, Max Gallien, Ashley Jackson, Vanessa van den Boogaard & Florian Weigand
August 2023
Research in Brief
Explaining Informal Taxation and Revenue Generation: Evidence from south-central Somalia
by Vanessa van den Boogaard & Fabrizio Santoro
August 2023
Research in Brief
Between God, the People, and the State: Citizen Conceptions of Zakat
by Max Gallien, Umair Javed & Vanessa van den Boogaard
August 2023
Research in Brief
Rethinking Formalisation: A Conceptual Critique and Research Agenda
by Max Gallien & Vanessa van den Boogaard
August 2023
Research in Brief
Catch Them If You Can: The Politics and Practice of a Taxpayer Registration Exercise
by Max Gallien, Giovanni Occhiali & Vanessa van den Boogaard
August 2023
Working Paper
Does Competition from the Informal Sector Reduce Tax Compliance in the Formal Sector? Evidence from Ethiopia
by Seid Yimam, Fissha Asmare & Mick Moore
July 2023
Policy Brief
Why Mass Tax Registration Campaigns Do Not Work
by Max Gallien, Giulia Mascagni, Mick Moore, Giovanni Occhiali, Wilson Prichard, Fabrizio Santoro, Celeste Scarpini & Vanessa van den Boogaard
July 2023
Journal Article
A tax by any other name? Conceptions of taxation and implications for research
by Ane Karoline Bak & Vanessa van den Boogaard
June 2023
Working Paper
Between God, the People, and the State: Citizen Conceptions of Zakat
by Max Gallien, Umair Javed & Vanessa van den Boogaard
June 2023
Journal Article
An overlooked market: loose cigarettes, informal vendors and their implications for tobacco taxation
by Max Galien, Giovanni Occhiali & Hana Ross
May 2023
Policy Brief
Cannabis Taxation as a Revenue Source for Development: Opportunities and Challenges
by Max Gallien & Giovanni Occhiali
April 2023
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