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Showing 13-24 of 60 Publications
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
Working Paper

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 2022