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Showing 37-48 of 538 Publications
Research in Brief

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 2023
Working Paper

Tax Treaty Shopping and Developing Countries

by Maarten van ’t Riet & Arjan Lejour
September 2023
Journal Article

The Politics of Taxation and Tax Reform in Times of Crisis: Covid-19 and Attitudes towards Taxation in Sierra Leone

by Nicolas Orgeira Pillai, Vanessa van den Boogaard & Wilson Prichard
September 2023
Research in Brief

Technology Evolution and Tax Compliance: Evidence from Rwanda

by Lucia Rossel, Fabrizio Santoro & Naphtal Hakizimana
September 2023
Working Paper

Inclusive and Effective International Tax Cooperation: Views From the Global South

by Lucinda Cadzow, Martin Hearson, Frederik Heitmüller, Katharina Kuhn, Okanga Okanga & Tovony Randriamanalina
August 2023
Working Paper

Tax Treaty Norms Among Lower- Income Countries and the Role of the UN Model: Past, Present and Potential

by Martin Hearson, Frederik Heitmüller & Vincent Arel-Bundock
August 2023
Research in Brief

Beyond Greed: Why Armed Groups Tax

by Tanya Bandula-Irwin, Max Gallien, Ashley Jackson, Vanessa van den Boogaard & Florian Weigand
August 2023
Research in Brief

Explaining Informal Taxation and Revenue Generation: Evidence from south-central Somalia

by Vanessa van den Boogaard & Fabrizio Santoro
August 2023
Research in Brief

The Politics of Taxation and Tax Reform in Times of Crisis: Covid-19 and Attitudes Towards Taxation in Sierra Leone

by Vanessa van den Boogaard, Wilson Prichard & Nicolas Orgeira Pillai
August 2023
Research in Brief

Between God, the People, and the State: Citizen Conceptions of Zakat

by Max Gallien, Umair Javed & Vanessa van den Boogaard
August 2023
Research in Brief

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

by Wilson Prichard
August 2023
Research in Brief

Rethinking Formalisation: A Conceptual Critique and Research Agenda

by Max Gallien & Vanessa van den Boogaard
August 2023