Publications

Showing 361-372 of 749 Publications

Journal Article

Can ICTs increase tax compliance? Evidence on taxpayer responses to technological innovation in Ethiopia

by Giulia Mascagni, Andualem T. Mengistu & Firew B. Woldeyes

Partner Publication

Using New Data to Support Tax Treaty Negotiation

by Martin Hearson, Marco Carreras & Anna Custers

There and Back Again: The Making of Uganda’s Mobile Money Tax

by Doris Akol & Adrienne Lees

The Contested Shaping of International Tax Rules: The Growth of Services and the Revival of Fractional Apportionment

by Sol Picciotto

African Tax Administration Paper

Perception of Taxpayers and Tax Administrators Towards Value Added Withholding Tax in Zimbabwe

by Simbarashe Hamudi

The Role of Social Influence in Enforcing Tax Compliance: Experimental Evidence from Nigeria

by Adedeji Adeniran, Mma Amara Ekeruche & Chukwuka Onyekwena

African Tax Administration Paper

More on the Positive Fiscal and Health Effects of Increasing Tobacco Taxes in Nigeria

by Corné van Walbeek, Adedeji Adeniran & Iraoya Augustine

Research in Brief

Taxing Agricultural Income in the Global South: Revisiting Uganda’s National Debate

by Graeme Stewart-Wilson & Ronald Waiswa

Journal Article

Fuel subsidy reform and the social contract in Nigeria: A micro-economic analysis

by Neil McCulloch, Tom Moerenhout & Joonseok Yang

Taxing Agricultural Income in the Global South: Revisiting Uganda’s National Debate

by Graeme Stewart-Wilson & Ronald Waiswa

Taxation and Customs Reforms in Fragile States: Between Bargaining and Enforcement

by Thomas Cantens & Gaël Raballand

Research in Brief

The VAT in Practice: Equity, Enforcement and Complexity

by Giulia Mascagni, Roel Dom & Fabrizio Santoro