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Showing 73-84 of 541 Publications
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
Working Paper

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

by Cassandra Vet
April 2023
Working Paper

Zakat, Non-State Welfare Provision and Redistribution in Times of Crisis: Evidence from the Covid-19 Pandemic

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

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

by Hannelore Niesten
April 2023
Research in Brief

Assessing the Equity and Redistributive Effects of Taxation Reforms in Nigeria

by Henry C. Edeh
April 2023
Working Paper

Strategic Investment Tax Incentives in Africa: The Case of Tax Holidays in Uganda

by Ronald Waiswa & Solomon Rukundo
April 2023
Working Paper

Catch Them If You Can: the Politics and Practice of a Taxpayer Registration Exercise

by Max Gallien, Giovanni Occhiali & Vanessa van den Boogaard
April 2023
Journal Article

BEPS, Pillar 2, and the Replacement of Tax-Based Incentives With Nontax Incentives

by Michael Durst
April 2023
Working Paper

Digital Merchant Payments as a Medium of Tax Compliance

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

Towards an Effective Taxpayer Complaint Handling Mechanism: The Case for a Tax Ombudsman in Uganda

by Solomon Rukundo
March 2023