Publications

Showing 289-300 of 729 Publications

Mobile Money Taxation and Informal Workers: Evidence from Ghana’s E-Levy

by Nana Akua Anyidoho, Max Gallien, Michael Rogan & Vanessa van den Boogaard

Partner Publication

Increasing Tax Collection in African Countries: The Role of Information Technology

by Fabrizio Santoro & Oyebola Okunogbe

Journal Article

Income Tax Payers Are Not All the Same – A Behavioral Letter Experiment in Eswatini

by Fabrizio Santoro

Journal Article

Do tax policies discriminate against female traders? A gender framework to study informal marketplaces in Nigeria

by Imaobong Akpan & Mª Josep Cascant-Sempere (Kas)

Visual Nudges: How Deterrence and Equity Shape Tax Compliance Attitudes and Behaviour in Rwanda

by Fabrizio Santoro & Giulia Mascagni

Journal Article

The VAT in practice: equity, enforcement, and complexity

by Giulia Mascagni, Roel Dom, Fabrizio Santoro & Denis Mukama

Journal Article

It’s Time to Reform Transfer Pricing Benchmarking

by Michael Durst

Property Taxes and State Incapacity in Pakistan

by Muhammad Mujtaba Piracha

Research in Brief

Should Governments Tax Digital Financial Services? A Research Agenda to Understand Sector-specific Taxes on DFS

by Mary Abounabhan, Laura Muñoz Perez, Giulia Mascagni, Wilson Prichard & Fabrizio Santoro

Enablers, Barriers and Impacts of Digital Financial Services: Insights from an Evidence Gap Map and Implications for Taxation

by Philip Mader, Maren Duvendack, Adrienne Lees, Aurelie Larquemin & Keir Macdonald

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

by Fabrizio Santoro & Ronald Waiswa

Journal Article

No smoking gun: tobacco taxation and smuggling in Sierra Leone

by Giovanni Occhiali & Max Gallien