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Showing 169-180 of 541 Publications
Journal Article

Can ICTs increase tax compliance? Evidence on taxpayer responses to technological innovation in Ethiopia

by Giulia Mascagni, Andualem T. Mengistu & Firew B. Woldeyes
July 2021
Partner Publication

Using New Data to Support Tax Treaty Negotiation

by Martin Hearson, Marco Carreras & Anna Custers
July 2021
African Tax Administration Paper

Perception of Taxpayers and Tax Administrators Towards Value Added Withholding Tax in Zimbabwe

by Simbarashe Hamudi
July 2021
Working Paper

The Contested Shaping of International Tax Rules: The Growth of Services and the Revival of Fractional Apportionment

by Sol Picciotto
July 2021
Working Paper

There and Back Again: The Making of Uganda’s Mobile Money Tax

by Doris Akol & Adrienne Lees
July 2021
Working Paper

The Role of Social Influence in Enforcing Tax Compliance: Experimental Evidence from Nigeria

by Adedeji Adeniran, Mma Amara Ekeruche & Chukwuka Onyekwena
June 2021
African Tax Administration Paper

More on the Positive Fiscal and Health Effects of Increasing Tobacco Taxes in Nigeria

by Corné van Walbeek, Adedeji Adeniran & Iraoya Augustine
June 2021
Research in Brief

Taxing Agricultural Income in the Global South: Revisiting Uganda’s National Debate

by Graeme Stewart-Wilson & Ronald Waiswa
June 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
Working Paper

Taxing Agricultural Income in the Global South: Revisiting Uganda’s National Debate

by Graeme Stewart-Wilson & Ronald Waiswa
May 2021
Research in Brief

The VAT in Practice: Equity, Enforcement and Complexity

by Giulia Mascagni, Roel Dom & Fabrizio Santoro
May 2021
Working Paper

Taxation and Customs Reforms in Fragile States: Between Bargaining and Enforcement

by Thomas Cantens & Gaël Raballand
May 2021