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Empty prison building in a circular architecture
February 2026|
Blog

The Panopticon taxman: How digital surveillance is impacting tax compliance in Uganda

by Adrienne Lees, Maria Jouste, Joseph Okello Ayo, Nicholas Musoke & Marie-France Boucher

In the 18th century, philosopher Jeremy Bentham envisioned the panopticon: a circular prison where guards could…
In Senegal a man is walking on the street as he checks his phone passing by Sea Plaza, the biggest mall in Dakar.
January 2026|
Blog

What Senegal’s VAT reforms reveal about taxing cross-border services

by Hannelore Niesten & Awa Diouf

Across Africa and beyond, governments are extending VAT to cross-border supplies of services, with Senegal a recent adopter….
Working Paper

Why Don’t Firms File Tax Returns on Time? Evidence from the Indian GST

September 2024
Bhanu Gupta, Tejaswi Velayudhan, Prince Dhawan & Ankur Garg
Research in Brief

Why Don’t Firms File Tax Returns on Time? Evidence from the Indian GST

July 2024
Bhanu Gupta, Tejaswi Velayudhan, Prince Dhawan & Ankur Garg
Research in Brief

E-tax System Adoption and Tax Compliance in Ethiopia: Large and Medium Taxpayers’ Experience

July 2024
Seid Yimam Mohamed, Kebede Lidetu & Tihtina Belete
May 2024|
Blog

Tax incentives for digital payments – Lessons for African tax administration organisations

by Lucia Rossel & Fabrizio Santoro

Are digital payment tax incentives delivering on the promise of increased tax revenuue? A comprehensive comparative compilation of experience in Africa, Asia and America….
Journal Article

Does the Value-Added Tax Add Value? Lessons Using Administrative Data from a Diverse Set of Countries

February 2024
Anne Brockmeyer, Giulia Mascagni, Vedanth Nair, Mazhar Waseem & Miguel Almunia
Working Paper

E-tax System Adoption and Tax Compliance in Ethiopia: Large and Medium Taxpayers’ Experience

January 2024
Seid Yimam Mohamed, Kebede Lidetu & Tihtina Belete
Event
23 May 2023
Tax & Tampons: Why is cutting VAT on period products a popular policy idea?

Why has cutting VAT on period products spread as a popular policy idea across the world?…
Research in Brief

Assessing the Equity and Redistributive Effects of Taxation Reforms in Nigeria

April 2023
Henry C. Edeh
Hands of two african individuals doing financial transaction with a point of sales POS terminal as Cash, Naira, Money or currency is changing hands
April 2023|
Blog

Can real-time electronic invoicing fix VAT’s problem?

by Adrienne Lees

VAT’s self-enforcement mechanism is powerful and also its greatest weakness. In Rwanda, China and Ethiopia, e-invoicing systems show promising early results in improving enforcement and compliance….
CHOGM2022_image_twitter
June 2022|
Blog

Why taxation should be high on the agenda for Commonwealth leaders

by Giulia Mascagni

Tax might not be the first thing that comes to mind but it is central to delivering much of the transformative change on the agenda in Kigali, from increasing women’s economic participation to youth entrepreneurship….
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