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Showing 25-36 of 137 Publications
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
Working Paper

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

by Cassandra Vet
April 2023
Research in Brief

Assessing the Equity and Redistributive Effects of Taxation Reforms in Nigeria

by Henry C. Edeh
April 2023
Working Paper

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

by Max Gallien, Giovanni Occhiali & Vanessa van den Boogaard
April 2023
Working Paper

Strategic Investment Tax Incentives in Africa: The Case of Tax Holidays in Uganda

by Ronald Waiswa & Solomon Rukundo
April 2023
Working Paper

How Might the National Revenue Authority of Sierra Leone Enhance Revenue Collection by Taxing High Net Worth Individuals?

by Jalia Kangave, Giovanni Occhiali & Ishmail Kamara
March 2023
Working Paper

Towards an Effective Taxpayer Complaint Handling Mechanism: The Case for a Tax Ombudsman in Uganda

by Solomon Rukundo
March 2023
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