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Showing 1-12 of 45 Publications
Journal Article

The VAT in practice: equity, enforcement, and complexity

by Giulia Mascagni, Roel Dom, Fabrizio Santoro & Denis Mukama
August 2022
Working Paper

Small Nets for Big Fish? Tax Enforcement on the Richest – Evidence from Uganda

by Fabrizio Santoro & Ronald Waiswa
June 2022
Working Paper

The Likely Fiscal and Public Health Effects of an Excise Tax on Sugar sweetened Beverages in Kenya

by Corné van Walbeek & Senzo Mthembu
May 2022
Journal Article

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

by Giulia Mascagni & Adrienne Lees
April 2022
Partner Publication

Informal Workers and the State: The Politics of Connection and Disconnection During a Global Pandemic

by Max Gallien & Vanessa van den Boogaard
December 2021
Working Paper

Assessing the Equity and Redistributive Effects of Taxation Reforms in Nigeria

by Henry C. Edeh
November 2021
Journal Article

Fuel subsidy reform and the social contract in Nigeria: A micro-economic analysis

by Neil McCulloch, Tom Moerenhout & Joonseok Yang
June 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
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

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

by Vanessa van den Boogaard & Fabrizio Santoro
March 2021

How Can Governments of Low-Income Countries Collect More Tax Revenue?

by Mick Moore & Wilson Prichard
July 2020
Journal Article

Thick claims and thin rights: Taxation and the construction of analogue property rights in Lagos

by Tom Goodfellow & Olly Owen
July 2020