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Showing 193-204 of 583 Publications
Journal Article

Tax Compliance in Rwanda: Evidence from a Message Field Experiment

by Giulia Mascagni & Christopher Nell
December 2021
Working Paper

Tax Treaties and Enterprise Outcomes: Evidence Across Developing African Countries

by Uchenna Efobi & Oluwabunmi O. Adejumo
December 2021
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

Glimpses of Fiscal States in sub-Saharan Africa

by Mick Moore
November 2021
Working Paper

Taxing Profits from International Maritime Shipping in Africa: Past, Present and Future of UN Model Article 8 (Alternative B)

by Bob Michel & Tatiana Falcão
November 2021
Working Paper

Tax Treaty Aggressiveness: Who is Undermining Taxing Rights in Africa?

by Lucas Millán-Narotzky, Javier García Bernardo, Maïmouna Diakité & Markus Meinzer
November 2021
Working Paper

Beyond Greed: Why Armed Groups Tax

by Tanya Bandula-Irwin, Max Gallien, Ashley Jackson, Vanessa van den Boogaard & Florian Weigand
November 2021
Working Paper

Assessing the Equity and Redistributive Effects of Taxation Reforms in Nigeria

by Henry C. Edeh
November 2021
Research in Brief

Co-Financing Community-Driven Development Through Informal Taxation: Experimental Evidence from South-Central Somalia

by Vanessa van den Boogaard & Fabrizio Santoro
October 2021
Working Paper

The Tax Side of the Pandemic: Compliance Shifts and Funding for Recovery in Rwanda

by Giulia Mascagni & Fabrizio Santoro
October 2021
Journal Article

To file or not to file? Another dimension of tax compliance – the Eswatini Taxpayers’ survey

by Fabrizio Santoro
October 2021
Working Paper

Rethinking Formalisation: A Conceptual Critique and Research Agenda

by Max Gallien & Vanessa van den Boogaard
October 2021