Publications

Showing 1-12 of 721 Publications

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

Research in Brief

The Interpersonal Side of Tax Compliance: Interactions Between Taxpayers and Tax Officials in Rwanda

by Giulia Mascagni, Celeste Scarpini, Denis Mukama, Fabrizio Santoro & Naphtal Hakizimana

Journal Article

The state-capital nexus in fragile contexts: a case study of tax relations in Somalia

by Gayatri Sahgal

Towards a New Solution for Taxing Cross-border Services? Trade-offs in Designing UN Tax Convention Protocol 1

by Florian Dierich

Unpacking Informality for Tax Purposes: Evidence from Urban Zimbabwe

by Abel Gwaindepi & Hellen Venganai