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Showing 37-48 of 454 Publications
Research in Brief

Should Governments Tax Digital Financial Services? A Research Agenda to Understand Sector-specific Taxes on DFS

by Mary Abounabhan, Laura Munoz, Giulia Mascagni, Wilson Prichard & Fabrizio Santoro
June 2022
Working Paper

Small Nets for Big Fish? Tax Enforcement on the Richest – Evidence from Uganda

by Fabrizio Santoro & Ronald Waiswa
June 2022
Working Paper

Enablers, Barriers and Impacts of Digital Financial Services: Insights from an Evidence Gap Map and Implications for Taxation

by Philip Mader, Maren Duvendack, Adrienne Lees, Aurelie Larquemin & Keir Macdonald
June 2022
Journal Article

No smoking gun: tobacco taxation and smuggling in Sierra Leone

by Giovanni Occhiali & Max Gallien
June 2022
Partner Publication

Conversations on Gender and Tax

by Jacky Hicks, Berni Smith, Anna Downs & Benedetta Musillo
June 2022
Journal Article

Tax obsessions: Taxpayer registration and the informal sector in sub-Saharan Africa

by Mick Moore
May 2022
Journal Article

Developing influence: the power of ‘the rest’ in global tax governance

by Martin Hearson, Rasmus Corlin Christensen & Tovony Randriamanalina
May 2022
Working Paper

The Likely Fiscal and Public Health Effects of an Excise Tax on Sugar sweetened Beverages in Kenya

by Corné van Walbeek & Senzo Mthembu
May 2022
Working Paper

Mandating Digital Tax Tools as a Response to Covid: Evidence from Eswatini

by Fabrizio Santoro, Razan Amine & Tanele Magongo
May 2022
Journal Article

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

by Giulia Mascagni & Adrienne Lees
April 2022
Journal Article

Grounding ActionAid’s Tax Justice Campaigns in Nigeria

by Ma Josep Cascant-Sempere
April 2022
Journal Article

Active Ghosts: Nil-filing in Rwanda

by Giulia Mascagni, Fabrizio Santoro, Denis Mukama, John Karangwa & Napthal Hakizimana
April 2022