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Research in Brief

How Will Central Bank Digital Currencies (CBDCs) Influence Tax Administration in Developing Countries?

June 2024
Moyo Arewa, Celeste Scarpini, Kelbesa Megersa, Barry Cooper, Antonia Esser & Megan Campbell
Research in Brief

Tax Revenue in Emerging Markets and Developing Countries: Does Digital Finance Matter?

June 2024
Tania M. Azoa Balengla, Joseph Keneck Massil, Alphonse Noah & Bernard Clery Nomo Belaya
Working Paper

How Will Central Bank Digital Currencies (CBDCs) Influence Tax Administration in Developing Countries?

May 2024
Moyo Arewa, Celeste Scarpini, Kelbesa Megersa, Barry Cooper & Antonia Esser
Research in Brief

Finding the Missing Stone: Mobile Money and the Quality of Tax Policy and Administration

March 2024
Ablam Estel Apeti & Eyah Denise Edoh
Working Paper

Finding the Missing Stone: Mobile Money and the Quality of Tax Policy and Administration

January 2024
Ablam Estel Apeti & Eyah Denise Edoh
Working Paper

Tax Treaty Shopping and Developing Countries

September 2023
Maarten van ’t Riet & Arjan Lejour
Research in Brief

Diffusion of OECD Transfer Pricing Regulations in Eastern Africa: Agency and Compliance in Governing Profit-Shifting Behaviour

May 2023
Cassandra Vet
Working Paper

Diffusion of OECD Transfer Pricing Regulations in Eastern Africa: Agency and Compliance in Governing Profit-Shifting Behaviour

April 2023
Cassandra Vet
Journal Article

Developing influence: the power of ‘the rest’ in global tax governance

May 2022
Martin Hearson, Rasmus Corlin Christensen & Tovony Randriamanalina
Working Paper

Tax Treaties and Enterprise Outcomes: Evidence Across Developing African Countries

December 2021
Uchenna Efobi & Oluwabunmi O. Adejumo
Event
10738 veilofsecrecyCOMP
Two-day Conference – ‘Lifting the Veil of Secrecy: Tax Havens, Capital Flows and Developing Countries’

  What is the role of the tax avoidance industry?  How can the challenges that tax…
Policy Brief

Tax and Gender in Developing Countries: What are the Issues?

February 2017
Anuradha Joshi
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