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Showing 13-24 of 538 Publications
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
February 2024
Research in Brief

Digital Tax Policy and Tax Revenue Collection in Cameroon

by Fossong Derrick, Ashu Mc Moi Ndi & Fabrizio Santoro
February 2024
Working Paper

The E-Levy and Merchant Payment Exemption in Ghana

by Celeste Scarpini, Fabrizio Santoro, Mary Abounabhan & Awa Diouf
February 2024
Working Paper

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

by Mary Abounabhan, Awa Diouf, Fabrizio Santoro, Carlos Sakyi-Nyarko & Celeste Scarpini
February 2024
Working Paper

Indirect Rule: Armed Groups and Customary Chiefs in Eastern DRC

by Soeren J. Henn, Gauthier Marchais, Christian Mastaki Mugaruka & Raul Sanchez de la Sierra
February 2024
Working Paper

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

by Karishma Banga & Alexander Beyleveld
February 2024
Working Paper

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

by Seid Yimam Mohamed, Kebede Lidetu & Tihtina Belete
January 2024
Working Paper

Resolving Tax Disputes: Market Vendors and Councils in Malawi

by Tizgowere Msiska & Masauko Thawe
January 2024
Working Paper

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

by Ablam Estel Apeti & Eyah Denise Edoh
January 2024
Policy Brief

A Tax Strategy for a Digital Uganda

by Christopher Wales
January 2024
Policy Brief

Re-Evaluating Uganda’s Mobile Money Tax

by Christopher Wales
January 2024
Journal Article

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

by Fabrizio Santoro, Razan Amine & Tanele Magongo
December 2023