Publications

Home Publications

  • Themes

  • Programmes

  • Publication Type

Showing 25-36 of 454 Publications
Journal Article

The Promise and Limitations of Information Technology for Tax Mobilization

by Oyebola Okunogbe & Fabrizio Santoro
October 2022
Partner Publication

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

by Oyebola Okunogbe & Fabrizio Santoro
September 2022
Working Paper

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

by Giovanni Occhiali, Doris Akol & Philip M. Kargbo
October 2022
Journal Article

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

by Vanessa van den Boogaard & Fabrizio Santoro
October 2022
Working Paper

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

by Wilson Prichard
September 2022
Working Paper

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

by Nana Akua Anyidoho, Max Gallien, Mike Rogan & Vanessa van den Boogaard
September 2022
Journal Article

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

by Fabrizio Santoro
August 2022
Journal Article

The VAT in practice: equity, enforcement, and complexity

by Giulia Mascagni, Roel Dom, Fabrizio Santoro & Denis Mukama
August 2022
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
August 2022
Working Paper

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

by Fabrizio Santoro & Giulia Mascagni
August 2022
Book

Property Taxes and State Incapacity in Pakistan

by Muhammad Mujtaba Piracha
June 2022
Journal Article

It’s Time to Reform Transfer Pricing Benchmarking

by Michael Durst
June 2022