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Publications
Themes
Climate and Environmental Tax
Gender and Tax
Informality and Tax
International Tax
Subnational and Property Tax
Tax Administration and Compliance
Tax and Governance
Tax, Welfare and Inequality
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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
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