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Showing 37-48 of 521 Publications
Working Paper

Missing the Forest for the Trees: Ekiti State’s Quest for Forestry Revenue and its Impact on Forest Management

by Giovanni Occhiali & Michael Falade
August 2023
Research in Brief

Tax and Governance in the Context of Scarce Revenues: Inefficient Tax Collection and its Implications in Rural West Africa

by Vanessa van den Boogaard & Rachel Beach
August 2023
Working Paper

Does Competition from the Informal Sector Reduce Tax Compliance in the Formal Sector? Evidence from Ethiopia

by Seid Yimam Mohamed, Fissha Asmare Marye & Mick Moore
July 2023
Journal Article

Unsuccessful Implementation of the OECD Transfer Pricing Guidelines in Low Income Countries: The Case of Ethiopia

by Nathanael Tilahun & Abebe Gebrehiwot Yihdego
July 2023
Policy Brief

Why Mass Tax Registration Campaigns Do Not Work

by Max Gallien, Giulia Mascagni, Mick Moore, Giovanni Occhiali, Wilson Prichard, Fabrizio Santoro, Celeste Scarpini & Vanessa van den Boogaard
July 2023
Journal Article

A tax by any other name? Conceptions of taxation and implications for research

by Ane Karoline Bak & Vanessa van den Boogaard
June 2023
Research in Brief

Technology and Tax: Adoption and Impacts of E-services in Rwanda

by Kelbesa Megersa, Fabrizio Santoro, Adrienne Lees, Marco Carreras, Theonille Mukamana, Naphtal Hakizimana & Yves Nsengiyumva
June 2023
Research in Brief

Digital Merchant Payments as a Medium of Tax Compliance

by Kelbesa Megersa, Ludovic Bernad, Yves Nsengiyumva, Benjamin Byinshi, Naphtal Hakizimana & Fabrizio Santoro
June 2023
Working Paper

Taxing Mobile Money in Kenya: Impact on Financial Inclusion

by Awa Diouf, Marco Carreras & Fabrizio Santoro
June 2023
Working Paper

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

by Max Gallien, Umair Javed & Vanessa van den Boogaard
June 2023
Working Paper

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
May 2023
Journal Article

Can tax agents support tax compliance in low-income countries? Evidence from Uganda

by Giovanni Occhiali & Fredrick Kalyango
May 2023