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Showing 37-48 of 78 Publications
Policy Brief

Cannabis Taxation as a Revenue Source for Development: Opportunities and Challenges

by Max Gallien & Giovanni Occhiali
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, Michael 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, Michael Rogan & Vanessa van den Boogaard
September 2022
Journal Article

Do tax policies discriminate against female traders? A gender framework to study informal marketplaces in Nigeria

by Imaobong Akpan & Mª Josep Cascant-Sempere (Kas)
August 2022
Journal Article

No smoking gun: tobacco taxation and smuggling in Sierra Leone

by Giovanni Occhiali & Max Gallien
June 2022
Journal Article

Tax obsessions: Taxpayer registration and the informal sector in sub-Saharan Africa

by Mick Moore
May 2022
Journal Article

Local Elites as State Capacity: How City Chiefs Use Local Information to Increase Tax Compliance in the Democratic Republic of the Congo

by Pablo Balán, Augustin Bergeron, Gabriel Tourek & Jonathan Weigel
March 2022
Journal Article

Co-financing community-driven development through informal taxation: Evidence from south-central Somalia

by Vanessa van den Boogaard & Fabrizio Santoro
March 2022
Working Paper

Taliban Taxation in Afghanistan: (2006-2021)

by Rahmatullah Amiri & Ashley Jackson
February 2022