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Showing 25-36 of 132 Publications
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
Partner Publication

The Alternatives to Universal Tax Registration in Sri Lanka

by Mick Moore & Nishan de Mel
March 2023
Journal Article

Tax and governance in rural areas: The implications of inefficient tax collection

by Vanessa van den Boogaard & Rachel Beach
February 2023
Research in Brief

Mandating Digital Tax Tools as a Response to Covid: Evidence from Eswatini

by Fabrizio Santoro & Razan Amine
February 2023
Journal Article

The Tax Side of the Pandemic: Shifts in Compliance Attitudes and Perceptions in Rwanda

by Giulia Mascagni & Fabrizio Santoro
February 2023
Factsheet

Taxation of digital financial services in Côte d’Ivoire

by Hannelore Niesten & Mary Abounabhan
January 2023