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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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Programmes
DIGITAX Research Programme
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Nigerian Tax Research Network
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Research in Brief
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Showing 1-12 of 502 Publications
Research in Brief
Mobile Money Taxation and Informal Workers: Evidence from Ghana’s E-Levy
by Nana Akua Anyidoho, Max Gallien, Mike Rogan & Vanessa van den Boogaard
September 2023
Working Paper
Tax Treaty Shopping and Developing Countries
by Maarten van ’t Riet & Arjan Lejour
September 2023
Journal Article
The Politics of Taxation and Tax Reform in Times of Crisis: Covid-19 and Attitudes towards Taxation in Sierra Leone
by Nicolas Orgeira, Vanessa van den Boogaard & Wilson Prichard
September 2023
Research in Brief
Technology Evolution and Tax Compliance: Evidence from Rwanda
by Lucia Rossel, Fabrizio Santoro & Naphtal Hakizimana
September 2023
Working Paper
Inclusive and Effective International Tax Cooperation: Views From the Global South
by Lucinda Cadzow, Martin Hearson, Frederik Heitmüller, Katharina Kuhn, Okanga Okanga & Tovony Randriamanalina
August 2023
Working Paper
Tax Treaty Norms Among Lower- Income Countries and the Role of the UN Model: Past, Present and Potential
by Martin Hearson, Frederik Heitmüller & Vincent Arel-Bundock
August 2023
Research in Brief
Beyond Greed: Why Armed Groups Tax
by Tanya Bandula-Irwin, Max Gallien, Ashley Jackson, Vanessa van den Boogaard & Florian Weigand
August 2023
Research in Brief
Explaining Informal Taxation and Revenue Generation: Evidence from south-central Somalia
by Vanessa van den Boogaard & Fabrizio Santoro
August 2023
Research in Brief
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
August 2023
Research in Brief
Between God, the People, and the State: Citizen Conceptions of Zakat
by Max Gallien, Umair Javed & Vanessa van den Boogaard
August 2023
Research in Brief
Unpacking ‘Tax Morale’: Distinguishing Between Conditional and Unconditional Views of Tax Compliance
by Wilson Prichard
August 2023
Research in Brief
Rethinking Formalisation: A Conceptual Critique and Research Agenda
by Max Gallien & Vanessa van den Boogaard
August 2023
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