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Showing 49-60 of 196 Publications
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 Muñoz Perez, 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
Journal Article

The Economic Impact of the Pandemic in Rwanda: An Analysis of Firm-Level VAT Data

by Giulia Mascagni & Adrienne Lees
April 2022
Journal Article

Active Ghosts: Nil-filing in Rwanda

by Giulia Mascagni, Fabrizio Santoro, Denis Mukama, John Karangwa & Naphtal Hakizimana
February 2022
Journal Article

Local Elites as State Capacity: How City Chiefs Use Local Information to Increase Tax Compliance in the Democratic Republic of the Congo

by Pablo Balán, Augustin Bergeron, Gabriel Tourek & Jonathan Weigel
March 2022
Book

Innovations in Tax Compliance: Building Trust, Navigating Politics, and Tailoring Reform

by Roel Dom, Anna Custers, Stephen Davenport & Wilson Prichard
February 2022
Working Paper

Digital financial services and digital IDs: What potential do they have for better taxation in Africa?

by Fabrizio Santoro, Laura Muñoz Perez, Wilson Prichard & Giulia Mascagni
February 2022