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Showing 1-12 of 67 Publications
Journal Article

Taxing high-net-worth individuals in Nigeria: Challenges and opportunities for policy-makers from a preliminary investigation

by Giovanni Occhiali, Jalia Kangave & Hamza Ahmed Khan
February 2025
Policy Brief

Taxing the Wealthy in Lower-Income Countries: Why It’s Important, and How to Do It

by Giovanni Occhiali, Giulia Mascagni, Wilson Prichard & Martin Hearson
January 2025
Research in Brief

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 & Evert-jan Quak
September 2024
Research in Brief

Taxing High Net Worth Individuals in Nigeria: Preliminary Insights and the Case of Borno State

by Giovanni Occhiali, Jalia Kangave & Hamza Ahmed Khan
July 2024
Working Paper

Taxing High Net Worth Individuals in Nigeria: Preliminary Insights and the Case of Borno State

by Giovanni Occhiali, Jalia Kangave & Hamza Ahmed Khan
April 2024
Journal Article

How to improve tax compliance by wealthy individuals? Evidence from Uganda

by Fabrizio Santoro & Ronald Waiswa
November 2023
Research in Brief

Mobile Money Taxation and Informal Workers: Evidence from Ghana’s E-Levy

by Nana Akua Anyidoho, Max Gallien, Michael Rogan & Vanessa van den Boogaard
September 2023
Research in Brief

Explaining Informal Taxation and Revenue Generation: Evidence from south-central Somalia

by Vanessa van den Boogaard & Fabrizio Santoro
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

Zakat, Non-State Welfare Provision and Redistribution in Times of Crisis: Evidence from the Covid-19 Pandemic

by Max Gallien, Umair Javed & Vanessa van den Boogaard
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
Journal Article

Formalization and its Discontents: Conceptual Fallacies and Ways Forward

by Max Gallien & Vanessa van den Boogaard
April 2023