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Showing 61-72 of 538 Publications
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
Journal Article

What’s the Catch? A Review of the Fiscal Treatments of Fisheries in Sub-Saharan Africa

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
Journal Article

An overlooked market: loose cigarettes, informal vendors and their implications for tobacco taxation

by Max Gallien, Giovanni Occhiali & Hana Ross
May 2023
Research in Brief

Playing Politics with Periods: Why the Abolition of the ‘Tampon Tax’ is Spreading Across the World

by Maisie-Rose Byrne
May 2023
Research in Brief

Diffusion of OECD Transfer Pricing Regulations in Eastern Africa: Agency and Compliance in Governing Profit-Shifting Behaviour

by Cassandra Vet
May 2023
Policy Brief

Cannabis Taxation as a Revenue Source for Development: Opportunities and Challenges

by Max Gallien & Giovanni Occhiali
April 2023
Journal Article

Formalization and its Discontents: Conceptual Fallacies and Ways Forward

by Max Gallien & Vanessa van den Boogaard
April 2023
Research in Brief

Are Digital and Traditional Financial Services Taxed the Same? A Comprehensive Assessment of Tax Policies in Nine African Countries

by Hannelore Niesten
April 2023