Publications

Showing 181-192 of 711 Publications

Journal Article

Encouraging digital tax tools as a response to COVID: Evidence from Eswatini

by Fabrizio Santoro, Razan Amine & Tanele Magongo

Journal Article

Visual nudges: How deterrence and equity shape tax attitudes and behaviour in Rwanda

by Fabrizio Santoro & Giulia Mascagni

Implementation Obstacles and Political Appeal of Environmental Taxes in Sub-Saharan Africa: Reflections from Selected Countries

by Giovanni Occhiali

Protest Matters: The Effects of Protests on Economic Redistribution

by Belinda Archibong, Tom Moerenhout & Evans Osabuohien

African Tax Administration Paper

Presumptive Taxation and Equity: Evidence from the Ethiopian Informal Sector

by Fissha Asmare Marye, Seid Yimam Mohamed & Etsehiwot Semreab

Using Machine Learning to Create a Property Tax Roll: Evidence from the City of Kananga, D.R. Congo

by Augustin Bergeron, Arnaud Fournier, John Kabeya Kabeya, Gabriel Tourek & Jonathan L Weigel

Research in Brief

Digitalisation and Subnational Tax Administration in Nigeria

by Abdulsalam Mas'ud, Sani Damamisau Mohammed & Yusuf Abdu Gimba

Journal Article

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

by Fabrizio Santoro & Ronald Waiswa

Not-So-Freeway: Informal Highway Taxation and Armed Groups in North-East India

by Shalaka Thakur

Research in Brief

Tax Treaty Shopping and Developing Countries: Serious Potential for Tax Revenue Losses

by Maarten van ’t Riet & Arjan Lejour

Is Transparency Enough? An Examination of the Effect of the Extractive Industry Transparency Initiative (EITI) on Accountability, Corruption and Trust in Zambia

by Sidonie East

African Tax Administration Paper

Using Digital Technologies to Improve Tax Collection – the Case of Togo

by Dorothy Kang’oro, Fidèle Kanyarugero Ngerero & Ignatius Odongo