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Showing 73-84 of 741 Publications
Journal Article

Taxing high-net-worth individuals in Nigeria: Challenges and opportunities for policy-makers from a preliminary investigation

by Giovanni Occhiali, Jalia Kangave & Hamza Ahmed Khan
February 2025
Policy Brief

Tributação dos Ricos nos Países de Baixo Rendimento: Porque é Importante e Como Fazê-lo

by Giovanni Occhiali, Giulia Mascagni, Wilson Prichard & Martin Hearson
January 2025
Policy Brief

Taxing the Wealthy in Lower-Income Countries: Why It’s Important, and How to Do It

by Giovanni Occhiali, Giulia Mascagni, Wilson Prichard & Martin Hearson
January 2025
Working Paper

Scenarios for Negotiating a UN Framework Convention on International Tax

by Frederik Heitmüller
January 2025
Working Paper

Unpacking Tax Relations in Contexts of Fragility: A Case Study of Somalia

by Gayatri Sahgal
January 2025
Research in Brief

Unpacking Tax Relations in Contexts of Fragility: A Case Study of Somalia

by Gayatri Sahgal
January 2025
Research in Brief

Land and Property Taxation to Finance Urban Development in Somaliland: Challenges and Prospects for Reform

by Colette Nyirakamana, Vanessa van den Boogaard, Warsame Ahmed & Deanndre Chen
January 2025
Working Paper

The Political Economy of Taxation in Somalia: Historical Legacies, Informal Institutions, and Political Settlements

by Vanessa van den Boogaard & Najibullah Nor Isak
January 2025
Working Paper

The Interpersonal Side of Tax Compliance: Interactions Between Taxpayers and Tax Officials in Rwanda

by Giulia Mascagni, Celeste Scarpini, Denis Mukama, Fabrizio Santoro & Naphtal Hakizimana
January 2025
Working Paper

A New Map of World FDI: Estimating Sources and Pathways of Offshore Investment in Major Developed and Developing Economies

by Daniel Haberly
December 2024
African Tax Administration Paper

The Potential of Digital ID Systems for Tax Administration: The Case of Ghana

by Fabrizio Santoro, Celeste Scarpini & Stephen Okiya
December 2024
Partner Publication

Taxing Informal Economies: Practices, Challenges & Ways Forward

by Ezera Madzivanyika, Ronald Waiswa, Nthabiseng Debeila, Max Gallien, Vanessa van den Boogaard & Mary Abounabhan
December 2024
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