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Showing 1-12 of 196 Publications
Working Paper

Taxing High Net Worth Individuals in Nigeria: Preliminary Insights and the Case of Borno State

by Giovanni Occhiali, Jalia Kangave & Hamza Ahmed Khan
April 2024
Policy Brief

Digital IDs and Digital Payments – Opportunities and Challenges for Tax Administration

by Fabrizio Santoro, Wilson Prichard & Giulia Mascagni
April 2024
Policy Brief

Getting Targets Right: How Much Revenue can Lower-Income Countries Raise?

by Max Gallien, Adrienne Lees & Giulia Mascagni
March 2024
Research in Brief

Using Digital Technologies to Improve Tax Collection – the Case of Togo

by Dorothy Kang’oro, Fidèle Kanyarugero Ngerero & Ignatius Odongo
March 2024
Research in Brief

Finding the Missing Stone: Mobile Money and the Quality of Tax Policy and Administration

by Ablam Estel Apeti & Eyah Denise Edoh
March 2024
Journal Article

Does the Value-Added Tax Add Value? Lessons Using Administrative Data from a Diverse Set of Countries

by Anne Brockmeyer, Giulia Mascagni, Vedanth Nair, Mazhar Waseem & Miguel Almunia
February 2024
Research in Brief

Digital Tax Policy and Tax Revenue Collection in Cameroon

by Fossong Derrick, Ashu Mc Moi Ndi & Fabrizio Santoro
February 2024
Working Paper

The E-Levy and Merchant Payment Exemption in Ghana

by Celeste Scarpini, Fabrizio Santoro, Mary Abounabhan & Awa Diouf
February 2024
Working Paper

Mobile Money Taxes: Knowledge, Perceptions and Politics. The Case of Ghana

by Mary Abounabhan, Awa Diouf, Fabrizio Santoro, Carlos Sakyi-Nyarko & Celeste Scarpini
February 2024
Working Paper

E-tax System Adoption and Tax Compliance in Ethiopia: Large and Medium Taxpayers’ Experience

by Seid Yimam Mohamed, Kebede Lidetu & Tihtina Belete
January 2024
Working Paper

Finding the Missing Stone: Mobile Money and the Quality of Tax Policy and Administration

by Ablam Estel Apeti & Eyah Denise Edoh
January 2024
Policy Brief

A Tax Strategy for a Digital Uganda

by Christopher Wales
January 2024