Publications

Showing 1-12 of 802 Publications

Tax Implications of Cashless Payments: Micro Evidence from African Countries

by Lucia Rossel & Fabrizio Santoro

Research in Brief

State Visibility and the Fiscal Contract: Experimental Evidence from Tanzania

by Revocatus Paul, Jonathan Karver, Christopher Hoy, Ephraim Mdee, Massaga Fimbo & Zain Chaudry

State Visibility and the Fiscal Contract: Experimental Evidence from Tanzania

by Revocatus Paul, Jonathan Karver, Christopher Hoy, Ephraim Mdee & Zain Chaudry

From Law to Practice: Bhutan’s GST Rollout and Lessons for Small Digitalising Economies

by Hannelore Niesten

Research in Brief

Variations in Accountability Systems of Informal Taxation Across Regions in Kaduna State

by Jacob Aondohemba Iormbagah

Research in Brief

Tax Implications of Cashless Payments: Micro Evidence from Africa

by Lucia Rossel & Fabrizio Santoro

Research in Brief

From Law to Practice: Bhutan’s GST Rollout and Lessons for Small Digitalising Economies

by Hannelore Niesten

Taxing Smarter: Advancing Reform Through Research and Partnership

Journal Article

Relieving Double Taxation on Cross-Border Services: A Comparative Analysis of Major Exporting Countries

by Frederik Heitmüller, Aisha Aize Isa, Florian Dierich & Yvette Nakibuule Wakabi

Governing the Exchange of Tax Data in Digital Public Infrastructure: Law, Rights, and the Protection of Citizens in Data-Driven Systems

by Daisy Ogembo & Hannelore Niesten

Journal Article

Cashless tax systems: voluntary vs. mandated digital payments in Eswatini

by Fabrizio Santoro, Phindile T. Masuku & Tanele Magongo

Partner Publication

Should Sri Lanka Re-Introduce a Tax Ombudsman?