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Showing 61-72 of 197 Publications
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
Working Paper

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

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

The Promise and Limitations of Information Technology for Tax Mobilisation

by Oyebola Okunogbe & Fabrizio Santoro
February 2022
Journal Article

The Rise of China and Contestation in Global Tax Governance

by Martin Hearson & Rasmus Corlin Christensen
January 2022
Journal Article

Tax Compliance in Rwanda: Evidence from a Message Field Experiment

by Giulia Mascagni & Christopher Nell
December 2021
Working Paper

Glimpses of Fiscal States in sub-Saharan Africa

by Mick Moore
November 2021
Working Paper

The Tax Side of the Pandemic: Compliance Shifts and Funding for Recovery in Rwanda

by Giulia Mascagni & Fabrizio Santoro
October 2021
Journal Article

To file or not to file? Another dimension of tax compliance – the Eswatini Taxpayers’ survey

by Fabrizio Santoro
October 2021
Working Paper

Can Tax Agents Support Tax Compliance in Low-Income Countries? A Review of the Literature and some Preliminary Evidence from Uganda

by Giovanni Occhiali & Fredrick Kalyango
October 2021
Research in Brief

Perception of Taxpayers and Tax Administrators towards Value Added With holding Tax in Zimbabwe

by Simbarashe Hamudi
August 2021
Journal Article

Can ICTs increase tax compliance? Evidence on taxpayer responses to technological innovation in Ethiopia

by Giulia Mascagni, Andualem T. Mengistu & Firew B. Woldeyes
July 2021
African Tax Administration Paper

Perception of Taxpayers and Tax Administrators Towards Value Added Withholding Tax in Zimbabwe

by Simbarashe Hamudi
July 2021