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Showing 13-24 of 61 Publications
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 Mohamed, Fissha Asmare Marye & 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 Gallien, 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
Journal Article

Formalization and its Discontents: Conceptual Fallacies and Ways Forward

by Max Gallien & Vanessa van den Boogaard
April 2023
Working Paper

Catch Them If You Can: the Politics and Practice of a Taxpayer Registration Exercise

by Max Gallien, Giovanni Occhiali & Vanessa van den Boogaard
April 2023
Working Paper

An Overlooked Market: Loose Cigarettes, Informal Vendors, and Their Implications for Tobacco Taxation

by Max Gallien, Giovanni Occhiali & Hana Ross
February 2023
Partner Publication

Tight Tax Net, Loose Safety Net: Taxation and Social Protection in Accra’s Informal Sector

by Nana Akua Anyidoho, Max Gallien, Ghida Ismail, Florian Juergens-Grant, Mike Rogan & Vanessa van den Boogaard
December 2022
Journal Article

Financing governance beyond the state: Informal revenue generation in south-central Somalia

by Vanessa van den Boogaard & Fabrizio Santoro
October 2022