Publications

Showing 1-12 of 725 Publications

Partner Publication

Property Taxes in Sri Lanka: Proposal for a More Effective Valuation Method

Why the Informal Sector Is Not a Tax Goldmine

Research in Brief

What Impact Do Tax Agents Have on Taxpayers’ Compliance in Uganda? Evidence from Tax Administrative Data

by Giovanni Occhiali & Fredrick Kalyango

Research in Brief

Cashless Tax Systems: Voluntary vs. Mandated Digital Payments in Eswatini

by Fabrizio Santoro, Phindile T. Masuku & Tanele Magongo

Journal Article

Taxation of fisheries in Kenya: neither improving management nor raising revenue?

by Giovanni Occhiali & Olivia Okello

Taxing Rental Income: An Analysis of the Outcomes of Legal and Administrative Reforms in Uganda

by Ian Kananura Mwesigye, Ronald Ochen, Ronald Waiswa & Jalia Kangave

Research in Brief

Taxing Rental Income: An Analysis of the Outcomes of Legal and Administrative Reforms in Uganda

by Ian Kananura Mwesigye, Ronald Ochen, Ronald Waiswa & Jalia Kangave

Partner Publication

Tax, informality and gender equity in lower-income countries

by Max Gallien & Vanessa van den Boogaard

Journal Article

Taxing the wealthy in Haiti: Evidence from a conjoint experiment on property tax preferences

by Ana Isabel López García & Sarah Berens

African Tax Administration Paper

Cashless Tax Systems: Voluntary vs. Mandated Digital Payments in Eswatini

by Fabrizio Santoro, Phindile T. Masuku & Tanele Magongo

Partner Publication

Digital Payments: Opportunities and Challenges for African Tax Administrations

by Fabrizio Santoro & Lucia Rossel

Building Comprehensive Property Tax Systems in Lower-Income Countries: ‘Cadaster-First’ vs ‘Property Tax First’ Approaches

by Wilson Prichard, Camille Barras & Colette Nyirakamana