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Showing 25-36 of 143 Publications
Research in Brief

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

by Wilson Prichard
August 2023
Research in Brief

Between God, the People, and the State: Citizen Conceptions of Zakat

by Max Gallien, Umair Javed & Vanessa van den Boogaard
August 2023
Research in Brief

Catch Them If You Can: The Politics and Practice of a Taxpayer Registration Exercise

by Max Gallien, Giovanni Occhiali & Vanessa van den Boogaard
August 2023
Research in Brief

Tax and Governance in the Context of Scarce Revenues: Inefficient Tax Collection and its Implications in Rural West Africa

by Vanessa van den Boogaard & Rachel Beach
August 2023
Working Paper

Missing the Forest for the Trees: Ekiti State’s Quest for Forestry Revenue and its Impact on Forest Management

by Giovanni Occhiali & Michael Falade
August 2023
Working Paper

Between God, the People, and the State: Citizen Conceptions of Zakat

by Max Gallien, Umair Javed & Vanessa van den Boogaard
June 2023
Working Paper

Taxing Mobile Money in Kenya: Impact on Financial Inclusion

by Awa Diouf, Marco Carreras & Fabrizio Santoro
June 2023
Working Paper

The Politics of Taxation and Tax Reform in Times of Crisis: Covid-19 and Attitudes Towards Taxation in Sierra Leone

by Vanessa van den Boogaard, Wilson Prichard & Nicolas Orgeira Pillai
May 2023
Research in Brief

Diffusion of OECD Transfer Pricing Regulations in Eastern Africa: Agency and Compliance in Governing Profit-Shifting Behaviour

by Cassandra Vet
May 2023
Working Paper

Are Digital and Traditional Financial Services Taxed the Same? A Comprehensive Assessment of Tax Policies in Nine African Countries

by Hannelore Niesten
April 2023
Research in Brief

Are Digital and Traditional Financial Services Taxed the Same? A Comprehensive Assessment of Tax Policies in Nine African Countries

by Hannelore Niesten
April 2023
Journal Article

Formalization and its Discontents: Conceptual Fallacies and Ways Forward

by Max Gallien & Vanessa van den Boogaard
April 2023
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