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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
Tobacco Taxation
Programmes
DIGITAX Research Programme
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Local Government Revenue Initiative
Nigerian Tax Research Network
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Showing 1-12 of 177 Publications
Research in Brief
Unpacking ‘Tax Morale’: Distinguishing Between Conditional and Unconditional Views of Tax Compliance
by Wilson Prichard
August 2023
African Tax Administration Paper
Technology Evolution and Tax Compliance: Evidence from Rwanda
by Naphtal Hakizimana & Fabrizio Santoro
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
Women in Ethiopian Tax Administration: Evidence on Representation and Performance
by Seid Yimam & Yalew Mekonnen
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
Research in Brief
Technology and Tax: Adoption and Impacts of E-services in Rwanda
by Kelbesa Megersa, Fabrizio Santoro, Adrienne Lees, Marco Carreras, Theonille Mukamana, Naphtal Hakizimana & Yves Nsengiyumva
June 2023
Research in Brief
Digital Merchant Payments as a Medium of Tax Compliance
by Kelbesa Megersa, Ludovic Bernad, Yves Nsengiyumva, Benjamin Byinshi, Naphtal Hakizimana & Fabrizio Santoro
June 2023
Journal Article
Can tax agents support tax compliance in low-income countries? Evidence from Uganda
by Giovanni Occhiali & Fredrick Kalyango
May 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
Journal Article
The Tax Side of the Pandemic: Shifts in Compliance Attitudes and Perceptions in Rwanda
by Giulia Mascagni & Fabrizio Santoro
February 2023
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