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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