Publications

Showing 265-276 of 717 Publications

Research in Brief

Digital Financial Services and Digital IDs: What Potential Do They Have For Better Taxation in Africa?

by Celeste Scarpini, Fabrizio Santoro, Laura Muñoz Perez, Wilson Prichard & Giulia Mascagni

An Introduction to Digital Tax Payment Systems in Low-and Middle-Income Countries

by Moyo Arewa & Fabrizio Santoro

African Tax Administration Paper

Data Management at the Senegalese Tax Authority: Insights from a Long-term Research Collaboration

by Léo Czajka, Florence Kondylis, Bassirou Sarr & Mattea Stein

Research in Brief

Small Nets for Big Fish? Tax Enforcement on the Richest – Evidence From Uganda

by Fabrizio Santoro & Ronald Waiswa

Research in Brief

Understanding the Political Economy of South Africa’s Carbon Tax

The Enigma of the Central–Local Government Relationship and its Impact on Property Tax Administration in Developing Countries: The Ghanaian Perspective

by Frank L. K. Ohemeng & Fariya Mohiuddin

The Political Economy of South Africa’s Carbon Tax

Growth or Goods: Examining Tax Morale Among Property Owners in Lagos

by Nicole E. Wilson & Leah R. Rosenzweig

Journal Article

The Promise and Limitations of Information Technology for Tax Mobilization

by Fabrizio Santoro & Oyebola Okunogbe

ICT and Tax Administration in Sub-Saharan Africa: Adopting ITAS in Uganda and Sierra Leone

by Giovanni Occhiali, Doris Akol & Philip M. Kargbo

Journal Article

Financing governance beyond the state: Informal revenue generation in south-central Somalia

by Vanessa van den Boogaard & Fabrizio Santoro

Unpacking ‘Tax Morale’: Distinguishing Between Conditional and Unconditional Views of Tax Compliance

by Wilson Prichard