Publications

Showing 1-12 of 788 Publications

Research in Brief

Global Rules, Local Realities: Lessons from the Global South on International Tax Standards

by Martin Hearson, Frederik Heitmüller & Florian Dierich

African Tax Administration Paper

Tax Competition and Fragmentation in Somalia: Implications for Revenue Mobilisation

by Najibullah Nor Isak

Assessing Nigeria’s Alignment with International Tax Standards: Adoption, Implementation, Relevance and Impact

by Marie-Louise Aren

Research in Brief

Do Electronic Filing and Payment Increase Tax Compliance? Evidence from Large Taxpayers in Senegal

by Léo Czajka, Awa Diouf & Fabrizio Santoro

Global Rules, Local Realities: Lessons from the Global South on International Tax Standards

by Martin Hearson, Frederik Heitmüller & Florian Dierich

Journal Article

Electronic Services and Tax Compliance: Evidence from Medium and Small Businesses in Burkina Faso

by Jule Kaini Tinta, Mouhamed Zerbo, Fabrizio Santoro, Awa Diouf & Kèrabouro Pale

Partner Publication

Navigating Centralized Institutional Arrangements of Property Tax Administration: Insights from Benin

by Camille Barras, Marie Reine Mukazayire, Marcel Vitouley & Nicolas Orgeira Pillai

Taxing the Wealthy in Africa: Evidence from 14 Revenue Administrations

by Giovanni Occhiali, Ezera Madzivanyika, Mary Abounabhan & Ronald Waiswa

Research in Brief

From Commitment to Effective Utilisation: Evaluating Nigeria’s Implementation of Tax Standards for Exchange of Information

by Bala Dahiru Abdullahi & Bilal Hamza Imam

From Commitment to Effective Utilisation: Evaluating Nigeria’s Implementation of Tax Standards for Exchange of Information

by Bala Dahiru Abdullahi & Bilal Hamza Imam

Journal Article

Opium Pathways: Mountains, Mules and Resource Extraction in Shan State, Myanmar

by John Buchanan

Journal Article

The Politics of Passage: Studying Checkpoints and Claim Making in Conflict-affected Settings

by Peer Schouten, Vanessa van den Boogaard, Max Gallien, Shalaka Thakur & Florian Weigand