Publications

Showing 409-420 of 790 Publications

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

Research in Brief

The VAT in Practice: Equity, Enforcement and Complexity

by Giulia Mascagni, Roel Dom & Fabrizio Santoro

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

by Thomas Cantens & Gaël Raballand

Partner Publication

Tax Treaties of G-24 Countries: Analysis Using a New Dataset

by Martin Hearson

Journal Article

“An Unacceptable Surrender of Fiscal Sovereignty:” The Neoliberal Turn to International Tax Arbitration

by Martin Hearson & Todd Tucker

African Tax Administration Paper

How Clean Are Our Taxpayer Returns? Data Management in Uganda Revenue Authority

by Jova Mayega, Ronald Waiswa, Jane Nabuyondo & Milly Isingoma Nalukwago

Research in Brief

The Economic Impact of the Pandemic in Rwanda: An Analysis of Firm-level VAT Data

by Giulia Mascagni & Adrienne Lees

Imposing Standards: The North-South Dimension to Global Tax Politics

by Martin Hearson

Taxing the Informal Economy is not a Silver Bullet for Financing Development – or the Covid-19 Recovery

by Max Gallien, Vanessa van den Boogaard & Mick Moore

Journal Article

Trade Tax Evasion and the Tax Rate: Evidence from Transaction-level Trade Data

by Andualem T. Mengistu, Kiflu G. Molla & Giulia Mascagni