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Showing 73-84 of 197 Publications
Working Paper

The Role of Social Influence in Enforcing Tax Compliance: Experimental Evidence from Nigeria

by Adedeji Adeniran, Mma Amara Ekeruche & Chukwuka Onyekwena
June 2021
Research in Brief

Taxing Agricultural Income in the Global South: Revisiting Uganda’s National Debate

by Graeme Stewart-Wilson & Ronald Waiswa
June 2021
Working Paper

Taxing Agricultural Income in the Global South: Revisiting Uganda’s National Debate

by Graeme Stewart-Wilson & Ronald Waiswa
May 2021
Research in Brief

The VAT in Practice: Equity, Enforcement and Complexity

by Giulia Mascagni, Roel Dom & Fabrizio Santoro
May 2021
Working Paper

Taxation and Customs Reforms in Fragile States: Between Bargaining and Enforcement

by Thomas Cantens & Gaël Raballand
May 2021
African Tax Administration Paper

How Clean Are Our Taxpayer Returns? Data Management in Uganda Revenue Authority

by Jova Mayega, Ronald Waiswa, Jane Nabuyondo & Milly Isingoma Nalukwago
May 2021
Research in Brief

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

by Giulia Mascagni & Adrienne Lees
May 2021
Journal Article

Trade Tax Evasion and the Tax Rate: Evidence from Transaction-level Trade Data

by Andualem T. Mengistu, Kiflu G. Molla & Giulia Mascagni
March 2021
African Tax Administration Paper

Are Women More Tax Compliant than Men? How Would We Know?

by Jalia Kangave, Ronald Waiswa & Nathan Sebaggala
March 2021
African Tax Administration Paper

Using administrative data to assess the impact of the pandemic in low-income countries: An application with VAT data in Rwanda

by Giulia Mascagni & Adrienne Lees
March 2021
Working Paper

The VAT in Practice: Equity, Enforcement and Complexity

by Giulia Mascagni, Roel Dom & Fabrizio Santoro
January 2021
Working Paper

Tax Certainty? The Private Rulings Regime in Uganda in Comparative Perspective

by Samuel Kahima, Solomon Rukundo & Victor Phillip Makmot
January 2021