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Showing 1-12 of 510 Publications
Working Paper

Implementation Obstacles and Political Appeal of Environmental Taxes in Sub-Saharan Africa: Reflections from Selected Countries

by Giovanni Occhiali
November 2023
African Tax Administration Paper

Presumptive Taxation and Equity: Evidence from the Ethiopian Informal Sector

by Fissha Asmare Marye, Seid Yimam Mohamed & Etsehiwot Semreab
November 2023
Working Paper

Using Machine Learning to Create a Property Tax Roll: Evidence from the City of Kananga, D.R. Congo

by Augustin Bergeron, Arnaud Fournier, John Kabeya Kabeya & Gabriel Tourek
November 2023
Research in Brief

Digitalisation and Subnational Tax Administration in Nigeria

by Abdulsalam Mas'ud, Sani Damamisau Mohammed & Yusuf Abdu Gimba
November 2023
Working Paper

Is Transparency Enough? An Examination of the Effect of the Extractive Industry Transparency Initiative (EITI) on Accountability, Corruption and Trust in Zambia

by Sidonie East
October 2023
Research in Brief

Tax Treaty Shopping and Developing Countries: Serious Potential for Tax Revenue Losses

by Maarten van ’t Riet & Arjan Lejour
November 2023
Working Paper

Not-So-Freeway: Informal Highway Taxation and Armed Groups in North-East India

by Shalaka Thakur
November 2023
African Tax Administration Paper

Using Digital Technologies to Improve Tax Collection – the Case of Togo

by Dorothy Kang’oro, Fidèle Kanyarugero Ngerero & Ignatius Odongo
October 2023
Journal Article

Social protection, community participation and state-citizen relations: Evidence from a cash transfer program in south-central Somalia

by Vanessa van den Boogaard, Fabrizio Santoro & Michael Walker
October 2023
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 Pillai, Vanessa van den Boogaard & Wilson Prichard
September 2023