Publications

Showing 181-192 of 726 Publications

Towards Gender Equality in Tax and Fiscal Systems: Moving Beyond the Implicit-Explicit Bias Framework

by Caren Grown & Giulia Mascagni

Journal Article

Does the Value-Added Tax Add Value? Lessons Using Administrative Data from a Diverse Set of Countries

by Anne Brockmeyer, Giulia Mascagni, Vedanth Nair, Mazhar Waseem & Miguel Almunia

The E-Levy and Merchant Payment Exemption in Ghana

by Celeste Scarpini, Fabrizio Santoro, Mary Abounabhan & Awa Diouf

Research in Brief

Digital Tax Policy and Tax Revenue Collection in Cameroon

by Fossong Derrick, Ashu Mc Moi Ndi & Fabrizio Santoro

Mobile Money Taxes: Knowledge, Perceptions and Politics. The Case of Ghana

by Mary Abounabhan, Awa Diouf, Fabrizio Santoro, Carlos Sakyi-Nyarko & Celeste Scarpini

Indirect Rule: Armed Groups and Customary Chiefs in Eastern DRC

by Soeren J. Henn, Gauthier Marchais, Christian Mastaki Mugaruka & Raul Sanchez de la Sierra

Are Trade Rules Undermining Taxation of the Digital Economy in Africa?

by Karishma Banga & Alexander Beyleveld

A Tax Strategy for a Digital Uganda

by Christopher Wales

Finding the Missing Stone: Mobile Money and the Quality of Tax Policy and Administration

by Ablam Estel Apeti & Eyah Denise Edoh

Resolving Tax Disputes: Market Vendors and Councils in Malawi

by Tizgowere Msiska & Masauko Thawe

E-tax System Adoption and Tax Compliance in Ethiopia: Large and Medium Taxpayers’ Experience

by Seid Yimam Mohamed, Kebede Lidetu & Tihtina Belete

Re-Evaluating Uganda’s Mobile Money Tax

by Christopher Wales