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Themes
- Climate and Environmental Tax
- Digital Public Infrastructure (DPI) and Tax
- Financing for Development
- Gender and Tax
- Informality and Tax
- International Tax
  - UN Framework Convention on International Tax Cooperation
- Subnational and Property Tax
- Tax Administration and Compliance
- Tax and Governance
- Tax, Conflict, and Fragility
- Tax, Welfare and Inequality
- Taxing High-Net-Worth Individuals
- Tobacco Taxation
Programmes
- DIGITAX Research Programme
- Ethiopian Tax Research Network
- Gender and Tax Community of Practice
- Informality and Tax Community of Practice
- Local Government Revenue Initiative
- Nigerian Tax Research Network
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- African Tax Administration Paper
- Book
- Briefing
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- Partner Publication
- Policy Brief
- Research in Brief
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Country of focus

Showing 205-216 of 780 Publications

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

by Augustin Bergeron, Elie Kabue Ngindu, Gabriel Tourek & Jonathan Weigel

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

by Nathanael Tilahun & Abebe Gebrehiwot Yihdego

Research in Brief

Presumptive Taxation and Equity: Evidence from the Ethiopian Informal Sector

by Fissha Asmare Marye, Seid Yimam Mohamed & Etsehiwot Semreab

Research in Brief

Taxing Mobile Money in Kenya: Impact on Financial Inclusion

by Awa Diouf, Marco Carreras & Fabrizio Santoro

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

Research in Brief

Technology Evolution and Tax Compliance: Evidence from Rwanda

by Naphtal Hakizimana & Fabrizio Santoro

Research in Brief

The E-levy and Merchant Payment Exemption in Ghana

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

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

by Hannelore Niesten

Research in Brief

Engendering Taxation: A Research and Policy Agenda

by Anuradha Joshi, Jalia Kangave & Vanessa van den Boogaard

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

by Alphonse Noah & Ruth Tacneng

Building Trust and Tax Morale in Kenya’s Counties: An evaluation of Participatory Budgeting

by Brian Wampler, Michael Touchton & Timothy Kiprono

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

by Kevin Grieco

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International Centre for Tax and Development, Institute of Development Studies (IDS) Brighton, BN1 9RE, United Kingdom

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