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Showing 1-12 of 425 Publications
Working Paper

The Enigma of the Central–Local Government Relationship and its Impact on Property Tax Administration in Developing Countries: The Ghanaian Perspective

by Frank L.K. Ohemeng & Fariya Mohiuddin
November 2022
Working Paper

The Political Economy of South Africa’s Carbon Tax

by Lucy Baker
November 2022
Working Paper

Growth or Goods: Examining Tax Morale Among Property Owners in Lagos

by Nicole Wilson & Leah Rosenzweig
November 2022
Journal Article

The Promise and Limitations of Information Technology for Tax Mobilization

by Oyebola Okunogbe & Fabrizio Santoro
October 2022
Partner Publication

Increasing Tax Collection in African Countries: The Role of Information Technology

by Oyebola Okunogbe & Fabrizio Santoro
September 2022
Working Paper

ICT and Tax Administration in Sub-Saharan Africa: Adopting ITAS in Uganda and Sierra Leone

by Giovanni Occhiali, Doris Akol & Philip M. Kargbo
October 2022
Journal Article

Financing governance beyond the state: Informal revenue generation in south-central Somalia

by Vanessa van den Boogaard & Fabrizio Santoro
October 2022
Working Paper

Unpacking ‘Tax Morale’: Distinguishing Between Conditional and Unconditional Views of Tax Compliance

by Wilson Prichard
September 2022
Working Paper

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 2022
Journal Article

Income Tax Payers Are Not All the Same – A Behavioral Letter Experiment in Eswatini

by Fabrizio Santoro
August 2022
Journal Article

The VAT in practice: equity, enforcement, and complexity

by Giulia Mascagni, Roel Dom, Fabrizio Santoro & Denis Mukama
August 2022
Journal Article

Do tax policies discriminate against female traders? A gender framework to study informal marketplaces in Nigeria

by Imaobong Akpan & Ma Josep Cascant-Sempere
August 2022