Publications

Showing 49-60 of 263 Publications

Research in Brief

How Will Central Bank Digital Currencies (CBDCs) Influence Tax Administration in Developing Countries?

by Moyo Arewa, Celeste Scarpini, Kelbesa Megersa, Barry Cooper, Antonia Esser & Megan Campbell

Research in Brief

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

by Mary Abounabhan, Awa Diouf, Fabrizio Santoro, Carlos Sakyi-Nyarko & Celeste Scarpini

Using Machine Learning to Catch Bogus Firms

by Aprajit Mahajan, Shekhar Mittal, Ofir Reich & Taha Barwahwala

African Tax Administration Paper

Enhancing Taxpayer Registration with Inter-Institutional Data Sharing – Evidence from Uganda

by Celeste Scarpini, Fabrizio Santoro, Ronald Waiswa, Moyo Arewa & Jane Nabuyondo

Research in Brief

Enhancing Taxpayer Registration with Inter-Institutional Data Sharing – Evidence from Uganda

by Celeste Scarpini, Fabrizio Santoro, Ronald Waiswa, Moyo Arewa & Jane Nabuyondo

Research in Brief

Women in Ethiopian Tax Administration: Evidence on Representation and Performance

by Seid Yimam Mohamed & Yalew Mekonnen

Research in Brief

Technology Evolution and Tax Compliance: Evidence from Rwanda

by Naphtal Hakizimana & Fabrizio Santoro

Research in Brief

Does Competition from the Informal Sector Reduce Tax Compliance in the Formal Sector? Evidence from Ethiopia

by Seid Yimam Mohamed, Fissha Asmare Marye & Mick Moore

Cameroon’s Tax on Mobile Money: Implications for Agents’ Performance and Revenue Sustainability

by Alphonse Noah & Ruth Tacneng

Building Fiscal Capacity with Traditional Political Institutions: Experimental and Qualitative Evidence from Sierra Leone

by Kevin Grieco

Taxation Policies, Processes, and Performances of Mobile Money Providers in Côte d’Ivoire

by Hannelore Niesten

Building Trust and Tax Morale in Kenya’s Counties: An evaluation of Participatory Budgeting

by Brian Wampler, Michael Touchton & Timothy Kiprono