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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