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Showing 109-120 of 670 Publications
Research in Brief

Tax Revenue in Emerging Markets and Developing Countries: Does Digital Finance Matter?

by Tania M. Azoa Balengla, Joseph Keneck Massil, Alphonse Noah & Bernard Clery Nomo Belaya
June 2024
Working Paper

Does Collecting Taxes Erode the Accountability of Informal Leaders? Evidence from the DRC

by Augustin Bergeron, Elie Kabue Ngindu, Gabriel Tourek & Jonathan Weigel
June 2024
Research in Brief

Presumptive Taxation and Equity: Evidence from the Ethiopian Informal Sector

by Fissha Asmare Marye, Seid Yimam Mohamed & Etsehiwot Semreab
May 2024
Policy Brief

Unsuccessful Implementation of the OECD Transfer Pricing Guidelines in Low-Income Countries: The Case of Ethiopia

by Nathanael Tilahun & Abebe Gebrehiwot Yihdego
May 2024
Research in Brief

Taxing Mobile Money in Kenya: Impact on Financial Inclusion

by Awa Diouf, Marco Carreras & Fabrizio Santoro
May 2024
Research in Brief

Technology Evolution and Tax Compliance: Evidence from Rwanda

by Naphtal Hakizimana & Fabrizio Santoro
May 2024
Research in Brief

Does Competition from the Informal Sector Reduce Tax Compliance in the Formal Sector? Evidence from Ethiopia

by Seid Yimam Mohamed, Fissha Asmare Marye & Mick Moore
May 2024
Working Paper

Cameroon’s Tax on Mobile Money: Implications for Agents’ Performance and Revenue Sustainability

by Alphonse Noah & Ruth Tacneng
May 2024
Working Paper

Building Fiscal Capacity with Traditional Political Institutions: Experimental and Qualitative Evidence from Sierra Leone

by Kevin Grieco
May 2024
Policy Brief

Taxation Policies, Processes, and Performances of Mobile Money Providers in Côte d’Ivoire

by Hannelore Niesten
May 2024
Research in Brief

The E-levy and Merchant Payment Exemption in Ghana

by Celeste Scarpini, Fabrizio Santoro, Mary Abounabhan & Awa Diouf
May 2024
Working Paper

How Will Central Bank Digital Currencies (CBDCs) Influence Tax Administration in Developing Countries?

by Moyo Arewa, Celeste Scarpini, Kelbesa Megersa, Barry Cooper & Antonia Esser
May 2024
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