Showing 1-12 of 35 Publications
Journal Article

Zakat, Non-state Welfare Provision and Redistribution in Times of Crisis: Evidence from the Covid-19 Pandemic

Journal Article

Encouraging digital tax tools as a response to COVID: Evidence from Eswatini

Image of tax return form on a computer screen
December 2023|
Blog

The digitalisation journey of tax administrations – Insights from the Network of Tax Organisations (NTO) Conference

by Fabrizio Santoro

The fundamental challenge in tax digitalisation lies in shifting focus away from the mere implementation of technology. Instead, a clear strategic vision is needed to define the problems and goals digitalisation aims to address whilst also holistically mapping and analysing constraints….

Research in Brief

Mobile Money Taxation and Informal Workers: Evidence from Ghana’s E-Levy

Journal Article

The Politics of Taxation and Tax Reform in Times of Crisis: Covid-19 and Attitudes towards Taxation in Sierra Leone

Research in Brief

The Politics of Taxation and Tax Reform in Times of Crisis: Covid-19 and Attitudes Towards Taxation in Sierra Leone

Working Paper

The Politics of Taxation and Tax Reform in Times of Crisis: Covid-19 and Attitudes Towards Taxation in Sierra Leone

Research in Brief

Mandating Digital Tax Tools as a Response to Covid: Evidence from Eswatini

Journal Article

The Tax Side of the Pandemic: Shifts in Compliance Attitudes and Perceptions in Rwanda

African Tax Administration Paper

The Tax Response to Covid-19 in Ethiopia: Lessons for the Future

Working Paper

Mobile Money Taxation and Informal Workers: Evidence from Ghana’s E-Levy

June 2022|
Blog

How will the E-levy impact the informal sector in Ghana?

by Rhiannon McCluskey & Philipa Birago Akuoko

The Electronic Transaction Levy (E-levy), a 1.5% tax on all electronic transactions, went into effect on the 1st of May amongst considerable uncertainty and controversy….

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