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Publications
Themes
Climate and Environmental Tax
Gender and Tax
Informality and Tax
International Tax
Subnational and Property Tax
Tax Administration and Compliance
Tax and Governance
Tax, Welfare and Inequality
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Programmes
DIGITAX Research Programme
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Nigerian Tax Research Network
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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
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