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Showing 1-12 of 152 Publications
Working Paper

Growth or Goods: Examining Tax Morale Among Property Owners in Lagos

by Nicole Wilson & Leah Rosenzweig
November 2022
Journal Article

The Promise and Limitations of Information Technology for Tax Mobilization

by Oyebola Okunogbe & Fabrizio Santoro
October 2022
Partner Publication

Increasing Tax Collection in African Countries: The Role of Information Technology

by Oyebola Okunogbe & Fabrizio Santoro
September 2022
Working Paper

ICT and Tax Administration in Sub-Saharan Africa: Adopting ITAS in Uganda and Sierra Leone

by Giovanni Occhiali, Doris Akol & Philip M. Kargbo
October 2022
Working Paper

Unpacking ‘Tax Morale’: Distinguishing Between Conditional and Unconditional Views of Tax Compliance

by Wilson Prichard
September 2022
Journal Article

Income Tax Payers Are Not All the Same – A Behavioral Letter Experiment in Eswatini

by Fabrizio Santoro
August 2022
Journal Article

The VAT in practice: equity, enforcement, and complexity

by Giulia Mascagni, Roel Dom, Fabrizio Santoro & Denis Mukama
August 2022
Working Paper

Visual Nudges: How Deterrence and Equity Shape Tax Compliance Attitudes and Behaviour in Rwanda

by Fabrizio Santoro & Giulia Mascagni
August 2022
Research in Brief

Should Governments Tax Digital Financial Services? A Research Agenda to Understand Sector-specific Taxes on DFS

by Mary Abounabhan, Laura Munoz, Giulia Mascagni, Wilson Prichard & Fabrizio Santoro
June 2022
Working Paper

Small Nets for Big Fish? Tax Enforcement on the Richest – Evidence from Uganda

by Fabrizio Santoro & Ronald Waiswa
June 2022
Journal Article

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

by Mick Moore
May 2022
Working Paper

Mandating Digital Tax Tools as a Response to Covid: Evidence from Eswatini

by Fabrizio Santoro, Razan Amine & Tanele Magongo
May 2022