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Content
2024
- 18301 Is Transparency Enough? An Examination of the Effect of the Extractive Industry Transparency Initiative (EITI) on Accountability, Corruption and Trust in Zambia
by East, Sidonie
- 18297 Digital IDs and Digital Payments – Opportunities and Challenges for Tax Administration
by Santoro, Fabrizio & Prichard, Wilson & Mascagni, Giulia
- 18296 Taxing High Net Worth Individuals in Nigeria: Preliminary Insights and the Case of Borno State
by Occhiali, Giovanni & Kangave, Jalia & Khan, Hamza Ahmed
- 18295 A Climate Treaty for the Global Taxation of Carbon
by Falcão, Tatiana
- 18294 Multilateral Carbon Tax Treaty (MCTT)
by Falcão, Tatiana
- 18293 Test Title
by Test, Test
- 18281 Can Rural Property Tax Generate Revenue? A Simple Accounting Exercise in Sierra Leone
by Grieco, Kevin
- 18277 Indirect Rule: Armed Groups and Customary Chiefs in Eastern DRC
by Henn, Soeren J. & Marchais, Gauthier & Mastaki Mugaruka, Christian & Sánchez de la Sierra, Raúl
- 18276 Engendering Taxation: a Research and Policy Agenda
by Joshi, Anuradha & Kangave, Jalia & van den Boogaard, Vanessa
- 18275 Re-evaluating Uganda’s Mobile Money Tax
by Wales, Christopher
- 18274 A Tax Strategy for a Digital Uganda
by Wales, Christopher
- 18266 Getting Targets Right: How Much Revenue can Lower-Income Countries Raise?
by Gallien, Max & Lees, Adrienne & Mascagni, Giulia
- 18265 Finding the Missing Stone: Mobile Money and the Quality of Tax Policy and Administration
by Apeti, Ablam Estel & Edoh, Eyah Denise
- 18264 Are Trade Rules Undermining Taxation of the Digital Economy in Africa?
by Banga, Karishma & Beyleveld, Alexander
- 18263 Using Digital Technologies to Improve Tax Collection – the Case of Togo
by Kang’oro, Dorothy & Ngerero, Fidele & Odongo, Ignatius
- 18262 Towards Gender Equality in Tax and Fiscal Systems: Moving Beyond the Implicit-Explicit Bias Framework
by Grown, Caren & Mascagni, Giulia
- 18237 The E-Levy and Merchant Payment Exemption in Ghana
by Scarpini, Celeste & Santoro, Fabrizio & Abounabhan, Mary & Diouf, Awa
- 18236 Mobile Money Taxes: Knowledge, Perceptions and Politics. The Case of Ghana
by Abounabhan, Mary & Diouf, Awa & Santoro, Fabrizio & Sakyi-Nyarko, Carlos & Scarpini, Celeste
- 18223 Are Trade Rules Undermining Taxation of the Digital Economy in Africa?
by Banga, Karishma & Beyleveld, Alexander
- 18216 E-tax System Adoption and Tax Compliance in Ethiopia: Large and Medium Taxpayers' Experience
by Yimam, Seid & Lidetu, Kebede & Belete, Tihtina
- 18215 Resolving Tax Disputes: Market Vendors and Councils in Malawi
by Msiska, Tizgowere & Thawe, Masauko
- 18214 Finding the Missing Stone: Mobile Money and the Quality of Tax Policy and Administration
by Apeti, Ablam Estel & Edoh, Eyah Denise
2023
- 18233 Digital Tax Policy and Tax Revenue Collection in Cameroon
by Derrick, Fossong & Mc Moi Ndi, Ashu & Santoro, Fabrizio
- 18228 Technology Evolution and Tax Compliance: Evidence from Rwanda
by Rossel, Lucia & Santoro, Fabrizio & Hakizimana, Naphtal
- 18205 Digital Tax Policy and Tax Revenue Collection in Cameroon
by Derrick, Fossong & Mc Moi Ndi, Ashu
- 18195 Protest Matters: The Effects of Protests on Economic Redistribution
by Archibong, Belinda & Moerenhout, Tom & Osabuohien, Evans
- 18192 Implementation Obstacles and Political Appeal of Environmental Taxes in Sub-Saharan Africa: Reflections from Selected Countries
by Occhiali, Giovanni
- 18191 Presumptive Taxation and Equity: Evidence from the Ethiopian Informal Sector
by Asmare, Fisha & Yimam, Seid & Semreab, Etsehiwot
- 18184 Using Machine Learning to Create a Property Tax Roll: Evidence from the City of Kananga, D.R. Congo
by Bergeron, Augustin & Fournier, Arnaud & Kabeya, John Kabeya & Tourek, Gabriel & Weigel, Jonathan L.
- 18176 Digitalisation and Subnational Tax Administration in Nigeria
by Masud, Abdulsalam & Mohammed, Sani Damamisau & Gimba, Yusuf Abdu
- 18170 Not-So-Freeway: Informal Highway Taxation and Armed Groups in North-East India
by Thakur, Shalaka
- 18169 Tax Treaty Shopping and Developing Countries: Serious Potential for Tax Revenue Losses
by van 't Riet, Maarten & Lejour, Arjan
- 18163 Is Transparency Enough? An Examination of the Effect of the Extractive Industry Transparency Initiative (EITI) on Accountability, Corruption and Trust in Zambia
by East, Sidonie
- 18158 Using Digital Technologies to Improve Tax Collection – the Case of Togo
by Kang’oro, Dorothy & Ngerero, Fidele & Odongo, Ignatius
- 18114 Mobile Money Taxation and Informal Workers: Evidence from Ghana’s E-Levy
by Anyidoho, Nana Akua & Gallien, Max & Rogan, Mike & van den Boogaard, Vanessa
- 18108 Tax Treaty Shopping and Developing Countries
by van 't Riet, Maarten & Lejour, Arjan
- 18097 Inclusive and Effective International Tax Cooperation: Views From the Global South
by Cazdow, Lucinda & Hearson, Martin & Heitmüller, Frederik & Kuhn, Katharina & Okagna, Okanga & Randriamanalina, Tovony
- 18096 Tax Treaty Norms Among Lower- Income Countries and the Role of the UN Model: Past, Present and Potential
by Hearson, Martin & Heitmüller, Frederik & Arel-Bundock, Vincent
- 18095 The Politics of Taxation and Tax Reform in Times of Crisis: Covid-19 and Attitudes Towards Taxation in Sierra Leone
by van den Boogaard, Vanessa & Prichard, Wilson & Orgeira, Nicolas
- 18094 Beyond Greed: Why Armed Groups Tax
by Bandula-Irwin, Tanya & Gallien, Max & Jackson, Ashley & van den Boogaard, Vanessa & Weigand, Florian
- 18093 Explaining Informal Taxation and Revenue Generation: Evidence from south-central Somalia
by van den Boogaard, Vanessa & Santoro, Fabrizio
- 18090 Between God, the People, and the State: Citizen Conceptions of Zakat
by Gallien, Max & Javed, Umair & van den Boogaard, Vanessa
- 18088 Rethinking Formalisation: A Conceptual Critique and Research Agenda
by Gallien, Max & van den Boogaard, Vanessa
- 18087 Zakat, Non-State Welfare Provision and Redistribution in Times of Crisis: Evidence from the Covid-19 Pandemic
by Gallien, Max & Javed, Umair & van den Boogaard, Vanessa
- 18086 Unpacking ‘Tax Morale’: Distinguishing Between Conditional and Unconditional Views of Tax Compliance
by Prichard, Wilson
- 18080 Technology Evolution and Tax Compliance: Evidence from Rwanda
by Hakizimana, Naphtal & Santoro, Fabrizio
- 18079 Catch Them If You Can: The Politics and Practice of a Taxpayer Registration Exercise
by Gallien, Max & Occhiali, Giovanni & van den Boogaard, Vanessa
- 18076 Women in Ethiopian Tax Administration: Evidence on Representation and Performance
by Yimam, Seid & Mekonnen, Yalew
- 18075 Digitalisation and Subnational Tax Administration in Nigeria
by Mas’ud, Abdulsalam & Mohammed, Sani Damamisau & Gimba, Yusuf Abdu
- 18073 Tax and Governance in the Context of Scarce Revenues: Inefficient Tax Collection and its Implications in Rural West Africa
by Beach, Rachel & van den Boogaard, Vanessa
- 18072 Missing the Forest for the Trees: Ekiti State’s Quest for Forestry Revenue and its Impact on Forest Management
by Occhiali, Giovanni & Falade, Michael
- 18063 BEPS, Pillar 2, and the Replacement of Tax-Based Incentives With Nontax Incentives
by Durst, Michael C.
- 18056 Does Competition from the Informal Sector Reduce Tax Compliance in the Formal Sector? Evidence from Ethiopia
by Yimam, Seid & Asmare, Fissha & Moore, Mick
- 18047 Why Mass Tax Registration Campaigns Do Not Work
by Gallien, Max & Mascagni, Giulia & Moore, Mick & Occhiali, Giovanni & Prichard, Wilson & Santoro, Fabrizio & Scarpini, Celeste & van den Boogaard, Vanessa
- 18007 Technology and Tax: Adoption and Impacts of E-services in Rwanda
by Megersa, Kelbesa & Santoro, Fabrizio & Lees, Adrienne & Carreras, Marco & Mukamana, Theonille & Hakizimana, Naphtal & Nsengiyumva, Yves
- 18006 Digital Merchant Payments as a Medium of Tax Compliance
by Megersa, Kelbesa & Bernad, Ludovic & Nsengiyumva, Yves & Byinshi, Benjamin & Hakizimana, Naphtal & Santoro, Fabrizio
- 18005 Taxing Mobile Money in Kenya: Impact on Financial Inclusion
by Diouf, Awa & Carreras, Marco & Santoro, Fabrizio
- 18000 Between God, the People, and the State: Citizen Conceptions of Zakat
by Gallien, Max & Javed, Umair & van den Boogaard, Vanessa
- 17999 The Politics of Taxation and Tax Reform in Times of Crisis: Covid-19 and Attitudes Towards Taxation in Sierra Leone
by van den Boogaard, Vanessa & Prichard, Wilson & Orgeira, Nicolas
- 17978 Playing Politics with Periods: Why the Abolition of the ‘Tampon Tax’ is Spreading Across the World
by Byrne, Maisie-Rose
- 17947 Diffusion of OECD Transfer Pricing Regulations in Eastern Africa: Agency and Compliance in Governing Profit-Shifting Behaviour
by Vet, Cassandra
- 17942 Cannabis Taxation as a Revenue Source for Development: Opportunities and Challenges
by Gallien, Max & Occhiali, Giovanni
- 17941 Are Digital and Traditional Financial Services Taxed the Same? A Comprehensive Assessment of Tax Policies in Nine African Countries
by Niesten, Hannelore
- 17939 Diffusion of OECD Transfer Pricing Regulations in Eastern Africa: Agency and Compliance in Governing Profit-Shifting Behaviour
by Vet, Cassandra
- 17938 Zakat, Non-State Welfare Provision and Redistribution in Times of Crisis: Evidence from the Covid-19 Pandemic
by Gallien, Max & Javed, Umair & van den Boogaard, Vanessa
- 17937 Are Digital and Traditional Financial Services Taxed the Same? A Comprehensive Assessment of Tax Policies in Nine African Countries
by Niesten, Hannelore
- 17936 Assessing the Equity and Redistributive Effects of Taxation Reforms in Nigeria
by Edeh, Henry, C.
- 17935 The Tax Side of the Pandemic: Shifts in Compliance Attitudes and Perceptions in Rwanda
by Mascagni, Giulia & Santoro, Fabrizio
- 17934 Tax and Governance in Rural Areas: The Implications of Inefficient Tax Collection
by van den Boogaard, Vanessa & Beach, Rachel
- 17932 Catch Them If You Can: the Politics and Practice of a Taxpayer Registration Exercise
by Gallien, Max & Occhiali, Giovanni & van den Boogaard, Vanessa
- 17930 Strategic Investment Tax Incentives in Africa: The Case of Tax Holidays in Uganda
by Waiswa, Ronald & Rukundo, Solomon
- 17906 Digital Merchant Payments as a Medium of Tax Compliance
by Bernad, Ludovic & Nsengiyumva, Yves & Byinshi, Benjamin & Hakizimana, Naphtal & Santoro, Fabrizio
- 17905 Towards an Effective Taxpayer Complaint Handling Mechanism: The Case for a Tax Ombudsman in Uganda
by Rukundo, Solomon
- 17904 Asymmetric Double Tax Treaties and FDI in Developing Countries: The Role of the Relief Method and Tax Sparing
by Shehaj, Pranvera & Zagler, Martin
- 17900 The Alternatives to Universal Tax Registration in Sri Lanka
by Moore, Mick & de Mel, Nishan
- 17898 How Might the National Revenue Authority of Sierra Leone Enhance Revenue Collection by Taxing High Net Worth Individuals?
by Kangave, Jalia & Occhiali, Giovanni & Kamara, Ishmail
- 17891 Mandating Digital Tax Tools as a Response to Covid: Evidence from Eswatini
by Amine, Razan & Santoro, Fabrizio
- 17871 The Promise and Limitations of Information Technology for Tax Mobilisation
by Scarpini, Celeste & Okunogbe, Oyebola & Santoro, Fabrizio
- 17867 An Overlooked Market: Loose Cigarettes, Informal Vendors, and Their Implications for Tobacco Taxation
by Gallien, Max & Occhiali, Giovanni & Ross, Hana
- 17843 Technology and Tax: Adoption and Impacts of E-services in Rwanda
by Santoro, Fabrizio & Lees, Adrienne & Carreras, Marco & Mukamana, Theonille & Hakizimana, Naphtal & Nsengiyumva, Yves
- 17836 The Tax Response to COVID-19 in Ethiopia: Lessons for the Future
by Akalu, Mulugeta & Gashaw, Misganaw & Asegid, Zerihun
- 17834 Visual Nudges: How Deterrence and Equity Shape Tax Compliance Attitudes and Behaviour in Rwanda
by Scarpini, Celeste & Santoro, Fabrizio & Mascagni, Giulia
2022
- 17828 The Devil in the Detail: Examining Ghana’s New e-Levy From a Policy-design Perspective
by Ictd
- 17819 It’s Time to Reform Transfer Pricing Benchmarking
by Durst, Michael C.
- 17793 Digital Financial Services and Digital IDs: What Potential do They Have for Better Taxation in Africa?
by Scarpini, Celeste & Santoro, Fabrizio & Munoz, Laura & Prichard, Wilson & Mascagni, Giulia
- 17788 Understanding the Political Economy of South Africa’s Carbon Tax
by Baker, Lucy
- 17787 Small Nets for Big Fish? Tax Enforcement on the Richest – Evidence From Uganda
by Santoro, Fabrizio & Waiswa, Ronald
- 17784 Data Management at the Senegalese Tax Authority: Insights from a Long-term Research Collaboration
by Czajka, Leo & Kondylis, Florence & Sarr, Bassirou & Stein, Mattea
- 17783 An Introduction to Digital Tax Payment Systems in Low-and Middle-Income Countries
by Arewa, Moyosore & Santoro, Fabrizio
- 17755 The Enigma of the Central–Local Government Relationship and its Impact on Property Tax Administration in Developing Countries: The Ghanaian Perspective
by Ohemeng, Frank L.K. & Mohiuddin, Fariya
- 17745 The Political Economy of South Africa’s Carbon Tax
by Baker, Lucy
- 17744 Growth or Goods: Examining Tax Morale Among Property Owners in Lagos
by Wilson, Nicole & Rosenzweig, Leah
- 17687 ICT and Tax Administration in Sub-Saharan Africa: Adopting ITAS in Uganda and Sierra Leone
by Occhiali, Giovanni & Akol, Doris & Kargbo, Philip M.
- 17627 Unpacking ‘Tax Morale’: Distinguishing Between Conditional and Unconditional Views of Tax Compliance
by Prichard, Wilson
- 17626 Income Tax Payers Are Not All the Same – A Behavioral Letter Experiment in Eswatini
by Santoro, Fabrizio
- 17625 Mobile Money Taxation and Informal Workers: Evidence from Ghana’s E-Levy
by Anyidoho, Nana Akua & Gallien, Max & Rogan, Mike & van den Boogaard, Vanessa
- 17624 Do Tax Policies Discriminate Against Female Traders? A Gender Framework to Study Informal Marketplaces in Nigeria
by Akpan, Imaobong & Cascant-Sempere, Ma Josep
- 17602 Visual Nudges: How Deterrence and Equity Shape Tax Compliance Attitudes and Behaviour in Rwanda
by Santoro, Fabrizio & Mascagni, Giulia
- 17583 Should Governments Tax Digital Financial Services? A Research Agenda to Understand Sector-specific Taxes on DFS
by Abounabhan, Mary & Munoz, Laura & Mascagni, Giulia & Prichard, Wilson & Santoro, Fabrizio
- 17454 Enablers, Barriers and Impacts of Digital Financial Services: Insights from an Evidence Gap Map and Implications for Taxation
by Mader, Philip & Duvendack, Maren & Lees, Adrienne & Larquemin, Aurelie & Macdonald, Keir
- 17443 Small Nets for Big Fish? Tax Enforcement on the Richest – Evidence from Uganda
by Santoro, Fabrizio & Waiswa, Ronald
- 17440 Tax Obsessions: Taxpayer Registration and the Informal Sector in sub-Saharan Africa
by Moore, Mick
- 17424 The Likely Fiscal and Public Health Effects of an Excise Tax on Sugar sweetened Beverages in Kenya
by van Walbeek, Corné & Mthembu, Senzo
- 17407 Mandating Digital Tax Tools as a Response to Covid: Evidence from Eswatini
by Santoro, Fabrizio & Amine, Razan & Magongo, Tanele
- 17374 The Economic Impact of the Pandemic in Rwanda: An Analysis of Firm-Level VAT Data
by Mascagni, Giulia & Lees, Adrienne
- 17210 Beyond Greed: Why Armed Groups Tax
by Bandula-Irwin, Tanya & Gallien, Max & Jackson, Ashley & van den Boogaard, Vanessa & Weigand, Florian
- 17197 Digital Payments Taxation Factsheet: Tanzania
by Olawole, Ifeoluwa & Lees, Adrienne & Abounabhan, Mary
- 17196 Digital Payments Taxation Factsheet: Kenya
by Olawole, Ifeoluwa & Abounabhan, Mary & Niesten, Hannelore
- 17195 Digital Payments Taxation Factsheet: Uganda
by Lees, Adrienne & Villacreces Villaces, Daniela
- 17194 Tax and Governance in the Context of Scarce Revenues: Inefficient Tax Collection and its Implications in Rural West Africa
by Beach, Rachel & van den Boogaard, Vanessa
- 17193 Taliban Taxation in Afghanistan: (2006-2021)
by Amiri, Rahmatullah & Jackson, Ashley
- 17171 Should Governments Tax Digital Financial Services? A Research Agenda to Understand Sector-Specific Taxes on DFS
by Munoz, Laura & Mascagni, Giulia & Prichard, Wilson & Santoro, Fabrizio
- 17113 Digital Financial Services and Digital IDs: What Potential do They Have for Better Taxation in Africa?
by Santoro, Fabrizio & Munoz, Laura & Prichard, Wilson & Mascagni, Giulia
- 17080 The Promise and Limitations of Information Technology for Tax Mobilisation
by Okunogbe, Oyebola & Santoro, Fabrizio
- 17075 The Rise of China and Contestation in Global Tax Governance
by Christensen, Rasmus Corlin & Hearson, Martin
2021
- 17076 The Politics and History of Global Tax Governance
by Hearson, Martin & Rixen, Thomas
- 17030 The Politics of Taxing Multinational Firms in a Digital Age
by Hearson, Martin & Gelepithis, Margarita
- 17013 Enabling Tax Bargaining: Supporting More Meaningful Tax Transparency and Taxpayer Engagement in Ghana and Sierra Leone
by van den Boogaard, Vanessa & Prichard, Wilson & Beach, Rachel & Mohiuddin, Fariya
- 16991 Taxing Profits From International Transport In Africa: Past, Present and Future of Article 8 (Alternative B) of the UN Model
by Michel, Bob & Falcão, Tatiana
- 16986 Tax Treaties and Enterprise Outcomes: Evidence Across Developing African Countries
by Efobi, Uchenna & Adejumo, Oluwabunmi O.
- 16979 Informal Workers and the State: The Politics of Connection and Disconnection During a Global Pandemic
by Gallien, Max & van den Boogaard, Vanessa
- 16977 Glimpses of Fiscal States in Sub-Saharan Africa
by Moore, Mick
- 16940 Tax Treaty Aggressiveness: Who is Undermining Taxing Rights in Africa?
by Millán-Narotzky, Lucas & García-Bernado, Javier & Diakité, Maïmouna & Meinzer, Markus
- 16939 Taxing Profits from International Maritime Shipping in Africa: Past, Present and Future of UN Model Article 8 (Alternative B)
by Michel, Bob & Falcão, Tatiana
- 16929 Beyond Greed: Why Armed Groups Tax
by Bandula-Irwin, Tanya & Gallien, Max & Jackson, Ashley & van den Boogaard, Vanessa & Weigand, Florian
- 16919 Assessing the Equity and Redistributive Effects of Taxation Reforms in Nigeria
by Edeh, Henry C.
- 16892 The Tax Side of the Pandemic: Compliance Shifts and Funding for Recovery in Rwanda
by Mascagni, Giulia & Santoro, Fabrizio
- 16888 Co-Financing Community-Driven Development Through Informal Taxation: Experimental Evidence from South-Central Somalia
by van den Boogaard, Vanessa & Santoro, Fabrizio
- 16873 There and Back Again: The Making of Uganda’s Mobile Money Tax
by Lees, Adrienne & Akol, Doris
- 16871 Can Tax Agents Support Tax Compliance in Low-Income Countries? A Review of the Literature and some Preliminary Evidence from Uganda
by Occhiali, Giovanni & Kalyango, Fredrick
- 16869 Rethinking Formalisation: A Conceptual Critique and Research Agenda
by Gallien, Max & van den Boogaard, Vanessa
- 16843 Perception of Taxpayers and Tax Administrators towards Value Added With holding Tax in Zimbabwe
by Hamudi, Simbarashe
- 16824 Co-Financing Community-Driven Development Through Informal Taxation: Experimental Evidence from South-Central Somalia
by van den Boogaard, Vanessa & Santoro, Fabrizio
- 16732 Using New Data to Support Tax Treaty Negotiation
by Hearson, Martin & Carreras, Marco & Custers, Anna
- 16729 Perception of Taxpayers and Tax Administrators Towards Value Added Withholding Tax in Zimbabwe
by Hamudi, Simbarashe
- 16728 The Contested Shaping of International Tax Rules: The Growth of Services and the Revival of Fractional Apportionment
by Picciotto, Sol
- 16727 There and Back Again: The Making of Uganda’s Mobile Money Tax
by Lees, Adrienne & Akol, Doris
- 16711 The Role of Social Influence in Enforcing Tax Compliance: Experimental Evidence from Nigeria
by Adeniran, Adedeji & Ekeruche, Mma Amara & Onywkwena, Chukwuka
- 16683 More on the Positive Fiscal and Health Effects of Increasing Tobacco Taxes in Nigeria
by van Walbeek, Corné & Adeniran, Adedeji & Augustine, Iraoya
- 16662 Taxing Agricultural Income in the Global South: Revisiting Uganda’s National Debate
by Stewart-Wilson, Graeme & Waiswa, Ronald
- 16661 The Economic Impact of the Pandemic in Rwanda: An Analysis of Firm-level VAT Data
by Lees, Adrienne & Mascagni, Giulia
- 16626 Taxing Agricultural Income in the Global South: Revisiting Uganda’s National Debate
by Stewart-Wilson, Graeme & Waiswa, Ronald
- 16621 Taxation and Customs Reforms in Fragile States: Between Bargaining and Enforcement
by Cantens, Thomas & Raballand, Gaël
- 16603 The VAT in Practice: Equity, Enforcement and Complexity
by Mascagni, Giulia & Dom, Roel & Santoro, Fabrizio
- 16574 Taxing the Informal Economy is not a Silver Bullet for Financing Development - or the COVID-19 Recovery
by Gallien, Max & Moore, Mick & van den Boogaard, Vanessa
- 16557 How Clean Are Our Taxpayer Returns? Data Management in Uganda Revenue Authority
by Mayega, Jova & Waiswa, Ronald & Nabuyondo, Jane & Nalukwago Isingoma, Milly
- 16548 Trade Tax Evasion and the Tax Rate: Evidence from Transaction-level Trade Data
by Mascagni, Giulia & Molla, Kiflu & Mengistu, Andualem
- 16483 Are Women More Tax Compliant than Men? How Would We Know?
by Kangave, Jalia & Waiswa, Ronald & Sebaggala, Nathan
- 16468 Using Administrative Data to Assess the Impact of the Pandemic in Low-Income Countries: An Application with VAT Data in Rwanda
by Mascagni, Giulia & Lees, Adrienne
- 16467 Profit Shifting of Multinational Corporations Worldwide
by Garcia-Bernardo, Javier & Janský, Petr
- 16466 Explaining Informal Taxation and Revenue Generation: Evidence from south-central Somalia
by van den Boogaard, Vanessa & Santoro, Fabrizio
- 15915 The VAT in Practice: Equity, Enforcement and Complexity
by Mascagni, Giulia & Dom, Roel & Santoro, Fabrizio
- 15897 Tax Certainty? The Private Rulings Regime in Uganda in Comparative Perspective
by Kahima, Samuel & Rukundo, Solomon & Makmot, Victor Phillip
2020
- 17234 Tobacco Taxation Factsheet: Cape Verde
by van der Zee, Kirsten
- 17233 Tobacco Taxation Factsheet: Benin
by van der Zee, Kirsten
- 17232 Tobacco Taxation Factsheet: Burkina Faso
by van der Zee, Kirsten
- 17231 Tobacco Taxation Factsheet: Côte d’Ivoire
by van der Zee, Kirsten
- 17230 Tobacco Taxation Factsheet: The Gambia
by van der Zee, Kirsten
- 17229 Tobacco Taxation Factsheet: Ghana
by van der Zee, Kirsten
- 17228 Tobacco Taxation Factsheet: Guinea
by van der Zee, Kirsten
- 17227 Tobacco Taxation Factsheet: Guinea Bissau
by van der Zee, Kirsten
- 17226 Tobacco Taxation Factsheet: Liberia
by van der Zee, Kirsten
- 17225 Tobacco Taxation Factsheet: Mali
by van der Zee, Kirsten
- 17224 Tobacco Taxation Factsheet: Niger
by van der Zee, Kirsten
- 17223 Tobacco Taxation Factsheet: Nigeria
by van der Zee, Kirsten
- 17222 Tobacco Taxation Factsheet: Senegal
by van der Zee, Kirsten
- 17220 Tobacco Taxation Factsheet: Sierra Leone
by van der Zee, Kirsten
- 17218 Tobacco Taxation Factsheet: Togo
by van der Zee, Kirsten
- 17078 The IPE of Global Tax Governance
by Hearson, Martin
- 17077 The Political Science of Global Tax Governance
by Hearson, Martin & Rixen, Thomas
- 15884 How Effective has the TADAT Framework Been in Improving Tax Administration in Uganda?
by Akol, Doris & Magumba, Margaret & Loke, Patrick & Nalukwago Isingoma, Milly & Kaidu, Tina
- 15883 Tax Amnesties in Africa: An Analysis of the Voluntary Disclosure Programme in Uganda
by Rukundo, Solomon
- 15882 At the Table, Off the Menu? Assessing the Participation of Lower-Income Countries in Global Tax Negotiations
by Corlin Christensen, Rasmus & Hearson, Martin & Randriamanalina, Tovony
- 15853 At the Table, Off the Menu? Assessing the Participation of Lower-Income Countries in Global Tax Negotiations
by Corlin Christensen, Rasmus & Hearson, Martin & Randriamanalina, Tovony
- 15839 To File or Not To File? Another Dimension of Non-Compliance: The Eswatini Taxpayer Survey
by Santoro, Fabrizio & Groening, Edward & Mdluli, Winnie & Shongwe, Mbongeni
- 15837 Gender and Tax Compliance: Firm Level Evidence from Ethiopia
by Yimam, Seid & Asmare, Fissha
- 15831 What is Wrong with African Tax Administration?
by Moore, Mick
- 15813 A Simplified Method for Taxing Multinationals for Developing Countries: Building on the 'Amount B' Proposal to Repair the Transactional Net Margin Method
by Durst, Michael C.
- 15812 The Taxation of the Digitalised Economy: An African Study
by Ndajiwo, Mustapha
- 15811 Strengthening Tax-Accountability Links: Fiscal Transparency and Taxpayer Engagement in Ghana and Sierra Leone
by van den Boogaard, Vanessa & Prichard, Wilson & Beach, Rachel & Mohiuddin, Fariya
- 15787 Fiscal and Public Health Impact of a Change in Tobacco Excise Taxes in Ghana
by Fenny, Ama Pokuaa & Crentsil, Aba Obrumah & Osei, Christian Kwaku & Asante, Felix Ankomah
- 15782 Fiscal and Public Health Impact of a Change in Tobacco Excise Taxes in Ghana
by Fenny, Ama Pokuaa & Crentsil, Aba Obrumah & Osei, Christian Kwaku & Asante, Felix Ankomah
- 15770 The Impact of Intergovernmental Transfers on Fiscal Behaviour of Local Governments in Ethiopia
by Dejene Mamo, Bekana
- 15756 Strengthening Tax-Accountability Links: Fiscal Transparency and Taxpayer Engagement in Ghana and Sierra Leone
by van den Boogaard, Vanessa & Prichard, Wilson & Beach, Rachel & Mohiuddin, Fariya
- 15741 How Best to Nudge Taxpayers? A Tailored Letter Experiment in Eswatini
by Santoro, Fabrizio & Groening, Edward & Mdluli, Winnie & Shongwe, Mbongeni
- 15724 Gender and Tax Compliance: Firm Level Evidence from Ethiopia
by Yimam, Seid & Asmare, Fissha
- 15723 How to Best Nudge Taxpayers? The Impact of a Tailored Letter Experiment in Eswatini
by Santoro, Fabrizio & Groening, Edward & Mdluli, Winnie & Shongwe, Mbongeni
- 15661 What is Wrong with African Tax Administration?
by Moore, Mick
- 15578 To File or Not To File? Another Dimension of Non-Compliance: The Eswatini Taxpayer Survey
by Santoro, Fabrizio & Groening, Edward & Mdluli, Winnie & Shongwe, Mbongeni
- 15555 Who can make Ugandan Taxpayers more Compliant?
by Waiswa, Ronald & Akol, Doris & Nalukwago Isingoma, Milly
- 15554 Tax Compliance of Wealthy Individuals in Rwanda
by Kangave, Jalia & Byrne, Kieran & Karangwa, John
- 15536 Tax Compliance of Wealthy Individuals in Rwanda
by Kangave, Jalia & Byrne, Kieran & Karangwa, John
- 15516 What is 'Offshore'? International Tax Evasion and Avoidance and How to Combat it
by Picciotto, Sol
- 15515 Active Ghosts: Nil-filing in Rwanda
by Mascagni, Giulia & Santoro, Fabrizio & Mukama, Denis & Hakizimana, Napthal & Lees, Adrienne
- 15482 A Simplified Method for Taxing Multinationals for Developing Countries: Building on the 'Amount B' Proposal to Repair the Transactional Net Margin Method
by Durst, Michael C.
- 15446 Review of Tax Treaty Practices and Policy Framework in Africa
by Mutava, Catherine Ngina
- 15427 The Taxation of the Digitalised Economy: An African Study
by Ndajiwo, Mustapha
- 15365 Assessing the Performance of African Tax Administrations: A Malawian Puzzle
by Ligomeka, Waziona
- 15325 De-Linking Tobacco Taxation and Illicit Trade in Africa
by Gallien, Max
Printed from https://ideas.repec.org/s/idq/ictduk.html
