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Content
2020
- 15317 Addressing the Challenges of Taxation of the Digital Economy: Lessons for African Countries
by Rukundo, Solomon
- 15314 Active Ghosts: Nil-filing in Rwanda
by Mascagni, Giulia & Santoro, Fabrizio & Mukama, Denis & Karangwa, John & Hakizimana, Napthal
- 15184 Mining Taxation in Africa: What Recent Evolution in 2018?
by Bouterige, Yannick & de Quatrebarbes, Céline & Laporte, Bertrand
- 15183 Fuel Subsidy Reform and the Social Contract in Nigeria: a Micro-economic Analysis
by McCulloch, Neil & Moerenhout, Tom & Yang, Joonseok
- 15181 Taxation of Self-Employed Professionals in Africa: Three Lessons from a Kenyan Case Study
by Ogembo, Daisy
- 15127 The Customer is King: Evidence on VAT Compliance in Tanzania
by Fjeldstad, Odd-Helge & Kagoma, Cecilia & Mdee, Ephraim & Hoem Sjursen, Ingrid & Somville, Vincent
- 15100 Corporate Tax Negotiations at the OECD: What's at Stake for Developing Countries in 2020?
by Hearson, Martin
- 14990 Addressing the Challenges of Taxation of the Digital Economy: Lessons for African Countries
by Rukundo, Solomon
- 14989 Fuel Subsidy Reform and the Social Contract in Nigeria: a Micro-economic Analysis
by McCulloch, Neil & Moerenhout, Tom & Yang, Joonseok
- 14988 Modelling Improvements to Property Tax Collection: The Case of Addis Ababa
by Carolini, Gabriella Y. & Gelaye, Fitsum & Khan, Kadeem
- 14980 Small Business Owners and Corporate Tax Responsibility in Nigeria: An Exploratory Study
by Amaeshi, Kenneth & Adi, Bongo & Ikiebey, Godson
2019
- 14901 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
- 14900 Review of Tax Treaty Practices and Policy Framework in Africa
by Mutava, Catherine Ngina
- 14886 Democratisation in Tanzania: No Elections Without Tax Exemptions
by Therkildsen, Ole & Bak, Ane Karoline
- 14799 Simplifying Property Tax Administration in Africa: Piloting a Points-Based Valuation in Freetown, Sierra Leone
by Grieco, Kevin & Bakarr Kamara, Amou & Meriggi, Niccoló F. & Michel, Julian & Prichard, Wilson & Stewart-Wilson, Graeme
- 14751 Tax Evasion and Missing Imports: Evidence from Transaction-Level Data
by Mengistu, Andualem T. & Molla, Kiflu G. & Mascagni, Giulia
- 14739 What are ‘Tax Expenditures’ and How Big are Energy-Related Tax Expenditures?
by Dom, Roel & McCulloch, Neil
- 14707 Enhancing Property Rates Administration, Collection and Enforcement in Uganda: The Case of Kampala Capital City Authority (KCCA) and four other Municipalities
by Bakibinga, David & Ngabirano, Dan
- 14704 Tax Evasion and Missing Imports: Evidence From Transaction-Level Data
by Mengistu, Andualem T. & Molla, Kiflu G. & Mascagni, Giulia
- 14701 Small Business Owners and Corporate Tax Responsibility in Nigeria: An Exploratory Study
by Amaeshi, Kenneth & Adi, Bongo & Ikiebey, Godson
- 14699 Assessing the Performance of African Tax Administrations: A Malawian Puzzle
by Ligomeka, Waziona
- 14621 Safe Harbour Regimes in Transfer Pricing: An African Perspective
by Ezenagu, Alexander
- 14620 Safe Harbour Regimes in Transfer Pricing: An African Perspective
by Ezenagu, Alexander
- 14619 Perceptions of VAT Compliance in Ethiopia
by Tamrie Atnafu, Worku & Gebretsadik Kalayou, Gebregziabhere & Gezae Huluf, Assefa & Anderson, Colin
- 14598 The Economics of Tobacco Control in Nigeria: Modelling the Fiscal and Health Effects of a Tobacco Excise Tax Change
by Akanonu, Precious C. & Ishaku, Joseph & Onyekwena, Chukwuka
- 14597 Enhancing Property Rates Administration, Collection and Enforcement in Uganda: The Case of Kampala Capital City Authority (KCCA) and four other Municipalities
by Bakibinga, David & Ngabirano, Dan
- 14584 The New Politics of Global Tax Governance: Taking Stock a Decade After the Financial Crisis
by Corlin Christensen, Rasmus & Hearson, Martin
- 14579 How Clean is our Taxpayer Register? Data Management in the Uganda Revenue Authority
by Mayega, Jova & Ssuuna, Robert & Mubajje, Muhammad & I. Nalukwago, Milly & Muwonge, Lawrence
- 14552 Nil-Filing in Eswatini: Should the Revenue Authority be Bothered?
by Santoro, Fabrizio & Mdluli, Winnie
- 14551 Turnover-Based Presumptive Taxation and Taxpayers' Perceptions in Ethiopia
by Getachew, Abis
- 14546 Hidden Inequalities: Tax Challenges of Market Women in Enugu and Kaduna States, Nigeria
by Akpan, Imaobong & Sempere, Kas
- 14545 Perceptions of Value Added Tax Filing and Invoicing Compliance in Ethiopia: The Case of Three Federal Branch Offices in Addis Ababa
by Tamrie Atnafu, Worku & Gebretsadik Kalayou, Gebregziabhere & Gezae Huluf, Assefa
- 14544 Democratisation in Tanzania: No Elections Without Tax Exemptions
by Therkildsen, Ole & Bak, Ane Karoline
- 14543 Practices, Challenges and Prospects for Public Sector Taxation in Ethiopia
by Waiswa, Ronald & Fekade, Sebsbie & Lake, Asnakech
- 14530 Small Businesses and the Adoption of the Integrated Tax Administration System in Nigeria
by Efobi, Uchenna & Beecroft, Ibukun & Belmondo, Tanankem & Katan, Amelia
- 14527 The Role of Information Technology to Enhance Property Tax Revenue in Kenya, Tanzania and Zambia
by McCluskey, William & Franzsen, Riël & Kabinga, Mundia & Kasese, Chabala
- 14501 Intelligent Government: How Research Can Help Increase Tax Compliance
by Moore, Mick
- 14500 Hidden Inequalities: Tax Challenges of Market Women in Enugu and Kaduna States, Nigeria
by Akpan, Imaobong & Sempere, Kas
- 14495 Small Business Use of the Integrated Tax Administration System in Nigeria
by Efobi, Uchenna & Beecroft, Ibukun & Belmondo, Tanankem & Katan, Amelia
- 14488 Turnover-Based Presumptive Taxation and Taxpayers' Perceptions in Ethiopia
by Getachew, Abis
- 14481 Acceptability of e-Filing of Taxes by Micro-Entrepreneurs in Northwestern Nigeria
by Mas'ud, Abdulsalam
- 14480 Policy Implementation Under Stress: Central-Local Government Relations in Property Tax Administration in Tanzania
by Fjeldstad, Odd-Helge & Ali, Merima & Katera, Lucas
- 14478 Nil-Filing in Eswatini: Should the Revenue Administration be Concerned?
by Santoro, Fabrizio & Mdluli, Winnie
- 14477 Acceptability of e-Filing of Taxes by Micro-Entrepreneurs in Northwestern Nigeria
by Mas'ud, Abdulsalam
- 14473 Presumptive Income Tax Assessment of SME's in Addis Ababa, Ethiopia
by Mekonnen Workneh, Amanuel & Mulugeta Baileyegn, Endalkachew & Stewart-Wilson, Graeme
- 14465 Local Government Property Tax Administration and Collaboration with Central Government: Case Studies from Kenya
by Wanjiru, Rose & Wanyagathi Maina, Anne & Onsomu, Eldah & Stewart-Wilson, Graeme
- 14454 Tax Administration Reforms: Lessons from Georgia and Uganda
by Magumba, Margaret
- 14448 Local Government Property Tax Administration and Collaboration with Central Government: Case Studies of Kiambu, Laikipia and Machakos Counties, Kenya
by Wanjiru, Rose & Wanyagathi Maina, Anne & Onsomu, Eldah & Stewart-Wilson, Graeme
- 14441 Tax Administration Reforms: Lessons from Georgia and Uganda
by Magumba, Margaret
- 14440 Where the Gap Lay: Presumptive Income Tax Assessment for Small and Micro Enterprises in Addis Ababa City Administration
by Mekonnen Workneh, Amanuel & Mulugeta Baileyegn, Endalkachew & Stewart-Wilson, Graeme
- 14430 Expensive to be a Female Trader: The Reality of Taxation of Flea Market Traders in Zimbabwe
by Ligomeka, Waziona
- 14421 An Analysis of Discrepancies in Taxpayers' VAT Declarations in Rwanda
by Mascagni, Giulia & Mukama, Denis & Santoro, Fabrizio
- 14420 An Analysis of Discrepancies in Taxpayers' VAT Declarations in Rwanda
by Mascagni, Giulia & Mukama, Denis & Santoro, Fabrizio
- 14419 Expensive to be a Female Trader: The Reality of Taxation of Flea Market Traders in Zimbabwe
by Ligomeka, Waziona
- 14411 Teach to Comply? Evidence from a Taxpayer Education Programme in Rwanda
by Mascagni, Giulia & Santoro, Fabrizio & Mukama, Denis
- 14410 How Local Authorities Can Exploit the Potential for Effective Property Taxes: A Case Study of Harare
by Nengeze, Munatswi
- 14409 Toilets Not Taxes: Gender Inequity in Dar es Salaam's City Markets
by Siebert, Marius & Mbise, Anna
- 14364 Teach to Comply? Evidence from a Taxpayer Education Programme in Rwanda
by Mascagni, Giulia & Santoro, Fabrizio & Mukama, Denis
- 14336 Taxing Multinational Business in Lower-Income Countries: Economics, Politics and Social Responsibility
by Durst, Michael C.
- 14300 Property Tax in African Secondary Cities: Insights from the Cases of Kisumu (Kenya) and M’Bour (Senegal)
by Cirolia, Lisa R. & Mizes, James C.
- 14288 Why African Tax Authorities Should Employ More Women: Evidence from the Uganda Revenue Authority - Research in Brief
by Mwondha, Michael & Kaidu Barugahara, Tina & Nakku Mubiru, Mwajumah & Wasagali Kanaabi, Sarah & Isingoma Nalukwago, Milly
2018
- 14669 Contournements. Fiscalité et exceptions informelles dans les villes de M’Bour et de Kisumu
by Mizes, James Christopher & Cirolia, Liza Rose
- 14668 « Dans les règles » : fiscalité, confiance et considération dans les campagnes agricoles du Nigeria
by Owen, Oliver
- 14667 Impôts et pratiques fiscales : interroger la signification et les usages de la formalité
by Owen, Oliver
- 14666 Genre et systèmes formels et informels de finances publiques locales en Sierra Leone
by van den Boogaard, Vanessa
- 14295 International Tax, Regulatory Arbitrage and the Growth of Transnational Corporations
by Picciotto, Sol
- 14294 Informal Taxation in Sierra Leone: Magnitudes, Perceptions and Implications
by van den Boogaard, Vanessa & Prichard, Wilson & Jibao, Samuel
- 14293 Proï¬ t-Split Method: Time for Countries to Apply a Standardised Approach
by Kadet, Jeffery M. & Faccio, Tommaso & Picciotto, Sol
- 14289 China's Challenge to International Tax Rules and the Implications for Global Economic Governance
by Hearson, Martin & Prichard, Wilson
- 14173 Taxing Government: The Case of the Uganda Revenue Authority’s Public Sector Office
by Saka, Henry & Waiswa, Ronald & Kangave, Jalia
- 14172 Gender and the Formal and Informal Systems of Local Public Finance in Sierra Leone
by van den Boogaard, Vanessa
- 14157 Toilets Not Taxes: Gender Inequity in Dar es Salaam’s City Markets
by Siebert, Marius & Mbise, Anna
- 14153 The Role of Information Communication Technology to Enhance Property Tax Revenue in Africa: A Tale of Four Cities in Three Countries
by McCluskey, William & Franzsen, Riël & Kabinga, Mundia & Kasese, Chabala
- 14127 Gender and the Formal and Informal Systems of Local Public Finance in Sierra Leone
by van den Boogaard, Vanessa
- 14118 Problems of Transfer Pricing and Possibilities for Simplification - Research in Brief
by Picciotto, Sol
- 14117 Problems of Transfer Pricing and Possibilities for Simplification
by Picciotto, Sol
- 14116 Why African Tax Authorities Should Employ More Women: Evidence from the Uganda Revenue Authority
by Mwondha, Michael & Kaidu Barugahara, Tina & Nakku Mubiru, Mwajumah & Wasagali Kanaabi, Sarah & Isingoma Nalukwago, Milly
- 14093 The Customer is King: Evidence on VAT Compliance in Tanzania
by Fjeldstad, Odd-Helge & Kagoma, Cecilia & Mdee, Ephraim & Hoem Sjursen, Ingrid
- 14092 Taxing Government: The Case of the Uganda Revenue Authority’s Public Sector Office
by Saka, Henry & Waiswa, Ronald & Kangave, Jalia
- 14087 How Local Authorities Can Exploit the Potential for Effective Property Taxes: A Case Study of Harare
by Nengeze, Munatswi
- 14067 Does Fiscal Decentralization Enhance Citizens’ Access to Public Services and Reduce Poverty? Evidence from Côte d’Ivoire Municipalities in a Conflict Setting
by Sanogo, Tiangboho
- 14065 Revenue Sharing in Mining in Africa: Empirical Proxies and Determinants of Government Take
by Lundstøl, Olav
- 14055 Are There Any Reliable Data on Wages in Low-Income Countries? Observations and Lessons from Ethiopia
by Mengistu, Andualem & Mascagni, Giulia
- 14053 Tax in Development – Towards a Strategic Aid Approach
by Lundstøl, Olav
- 14044 Norms, Networks, Power and Control: Understanding Informal Payments and Brokerage in Cross-Border Trade in Sierra Leone
by van den Boogaard, Vanessa & Jibao, Samuel & Prichard, Wilson
- 14042 Regulatory Burdens in Tax Administration and Firms’ Compliance Costs in Africa
by Ali, Merima
- 14019 True Values
by Zebong, Nyah & Prichard, Wilson
- 14012 Why is Tax Education Important for Compliance?
by Mascagni, Giulia & Santoro, Fabrizio
- 14010 Fiscal Policy, State Building and Economic Development
by Addison, Tony & Niño†Zarazúa, Miguel & Pirttilä, Jukka
- 14008 Taxation and Development
by Moore, Mick
- 13999 Chapter 5: A Corporate Tax Policy Agenda for Lower-Income Countries
by Durst, Michael C.
- 13998 Tax Revenue Performance and Vulnerability in Developing Countries
by Morrissey, Oliver & von Haldenwang, Christian & von Schiller, Armin & Ivanyna, Maksym & Bordon, Ingo
- 13997 Taxing Africa: Coercion, Reform and Development
by Moore, Mick & Prichard, Wilson & Fjeldstad, Odd-Helge
- 13990 Can ICTs Increase Tax? Experimental Evidence from Ethiopia
by Mascagni, Giulia & Mengistu, Andualem T. & Woldeyes, Firew B.
- 13965 What Explains the Recent Calls for Reinstatement of a Tax Considered Unpopular? An Analysis of Graduated Tax in Uganda
by Bakibinga, David.J
- 13913 The OECD’s BEPS Project and Lower-Income Countries
by Durst, Michael C.
- 13845 Can ICTs Increase Tax? Experimental Evidence from Ethiopia
by Mascagni, Giulia & Mengistu, Andualem T. & Woldeyes, Firew B.
- 13843 Chapter 3: The Historical Evolution of Base Erosion and Profit Shifting
by Durst, Michael C.
- 13842 Chapter 2: Poverty, Tax Competition, and Base Erosion
by Durst, Michael C.
- 13841 Chapter 1: Taxing Multinational Business in Low-Income Countries
by Durst, Michael C.
- 13831 Norms, Networks, Power, and Control: Understanding Informal Payments and Brokerage in Crossborder Trade in Sierra Leone
by van de Boogaard, Vanessa & Prichard, Wilson & Jibao, Samuel
- 13830 Tax Reform for Low Income Countries: Five Ideas for Simplifying Tax Systems to Fit Local Realities
by Prichard, Wilson & Moore, Mick
- 13829 Revenue Sharing in Mining in Africa: Empirical Proxies and Determinants of Government Take
by Lundstøl, Olav
- 13822 What Might an Agenda for Equitable Taxation Look Like?
by Prichard, Wilson
- 13812 Integrating Tax Challenges of Local Market Traders in International Tax Justice Campaigns
by Sempere, Kas
- 13811 Practical Guidance Note: Training Manual for Implementing Property Tax Reform with a Points-Based Valuation
by Fish, Paul
- 13789 Tax Unrest Among Market Traders : The Local Side of ActionAid´s International Tax Justice Campaign in Nigeria
by Sempere, Kas
- 13772 Regulatory Burdens in Tax Administration and Firms’ Compliance Costs in Africa
by Ali, Merima
- 13771 What Explains the Recent Calls for Reinstatement of a Tax Considered Unpopular? An Analysis of Graduated Tax in Uganda
by Bakibinga, David & Kangave, Jalia & Ngabirano, Dan
- 13766 Tax in Development: Towards a Strategic Aid Approach
by Lundstøl, Olav
- 13753 Linking Beneficial Ownership Transparency to Improved Tax Revenue Collection in Developing Countries
by Prichard, Wilson
- 13752 Colonial Legacy, State-building and the Salience of Ethnicity in Sub-Saharan Africa
by Ali, Merima & Fjeldstad, Odd†Helge & Jiang, Boqian & Shifa, Abdulaziz B.
- 13704 What is the Role of Taxpayer Education in Africa?
by Mascagni, Giulia & Santoro, Fabrizio
- 13659 Tax Revenue Mobilization in Conflict†affected Developing Countries
by van den Boogaard, Vanessa & Prichard, Wilson & Benson, Matthew S. & Milicic, Nikola
- 13613 Subnational Value Added Tax in Ethiopia and Implications for States’ Fiscal Capacity: Research in Brief
by Yesegat, Wollela Abehodie & Richard, Krever
- 13612 Semi-Autonomous Revenue Authorities in sub-Saharan Africa: Silver Bullet or White Elephant? Research in Brief
by Dom, Roel
- 13606 Forest Taxation and REDD+: An Analysis of Potential Impacts in Cameroon, Ghana and Sierra Leone
by Spratt, Stephen & Kargbo, Philip & Marfo, Emmanuel & Ngungoh, Emmanuel & Ramcilovik-Suominen, Sabaheta
- 13605 Subnational Value Added Tax in Ethiopia and Implications for States’ Fiscal Capacity
by Yesegat, Wollela Abehodie & Krever, Richard
- 13577 Norms, Networks, Power, and Control: Understanding Informal Payments and Brokerage in Cross-Border Trade in Sierra Leone
by van den Boogaard, Vanessa & Prichard, Wilson & Jibao, Samuel
- 13543 Taxing High Net Worth Individuals: Lessons from the Uganda Revenue Authority’s Experience
by Kangave, Jalia & Nakato, Susan & Waiswa, Ronald & Nalukwago, Milly & Lumala Zzimbe, Patrick
- 13538 Taxation, Property Rights and the Social Contract in Lagos: Summary of Working Paper 73
by Goodfellow, Tom & Owen, Olly
- 13535 Taxation, Property Rights and the Social Contract in Lagos
by Goodfellow, Tom & Owen, Olly
- 13528 What Can We Learn from the Uganda Revenue Authority’s Approach to Taxing High Net Worth Individuals?
by Kangave, Jalia & Nakato, Susan & Waiswa, Ronald & Nalukwago, Milly & Lumala Zzimbe, Patrick
- 13503 How Do We Research Tax Morale at the Subnational Level?
by Kangave, Jalia & Mascagni, Giulia & Moore, Mick
2017
- 13889 Urban Fortunes and Skeleton Cityscapes: Real Estate and Late Urbanization in Kigali and Addis Ababa
by Goodfellow, Tom
- 13802 Improving Natural Resource Taxation in Developing Countries
by Durst, Michael C.
- 13742 Norms, Power, and the Socially Embedded Realities of Market Taxation in Northern Ghana
by Prichard, Wilson & van den Boogaard, Vanessa
- 13726 From the Lab to the Field: A Review of Tax Experiments
by Mascagni, Giulia
- 13718 Structural Power in Comparative Political Economy: Perspectives from Policy Formulation in Latin America
by Fairfield, Tasha
- 13705 Building Support for Taxation in Developing Countries: Experimental Evidence from Mexico
by Flores-Macías, Gustavo A.
- 13701 The Fiscal Effects of Aid in Ethiopia Evidence from CVAR Applications
by Mascagni, Giulia & Timmis, Emilija
- 13662 Global distribution of revenue loss from tax avoidance - Re-estimation and country results
by Cobham, Alex & Janský, Petr
- 13661 Taxing Property in a Neo-Developmental State: The Politics of Urban Land Value Capture in Rwanda and Ethiopia
by Goodfellow, Tom
- 13552 Informal Taxation in Post-Conflict Sierra Leone: Taxpayers’ Experiences and Perceptions
by Jibao, Samuel & Prichard, Wilson & van den Boogaard, Vanessa
- 13527 Central-Local Government Roles and Relationships in Property Taxation
by Goodfellow, Tom
- 13525 Linking Property Tax Revenue and Public Services
by Prichard, Wilson
- 13501 Strengthening IT Systems for Property Tax Reform
by Prichard, Wilson & Fish, Paul
- 13500 Valuation for Property Tax Purposes
by Zebong, Nyah & Fish, Paul & Prichard, Wilson
- 13499 What Have We Learned About International Taxation and Economic Substance?
by Picciotto, Sol
- 13403 The Political Economy of Long-Term Revenue Decline in Sri Lanka
by Moore, Mick
- 13402 Assisting Developing Countries in Taxation after the OECD’s BEPS Reports: A Suggested Approach for the Donor Community
by Durst, Michael
- 13401 How Kenya has Implemented and Adjusted to the Changes in International Transfer Pricing Regulations: 1920-2016
by Waris, Attiya
- 13380 How Do We Measure Tax Expenditures? The Zambian Example
by Sladoje, Miljan
- 13379 Cross-Border Trade, Insecurity and the Role of Customs: Some Lessons from Six Field Studies in (Post-) Conflict Regions
by Cantens, Thomas & Raballand, Gaël
- 13378 Tax Base Erosion and Profit Shifting in Africa – Part 2: A Critique of Some Priority OECD Actions from an African Perspective
by Oguttu, Annet Wanyana
- 13357 How Can Governments of Low-Income Countries Collect More Tax Revenue?
by Moore, Mick & Prichard, Wilson
- 13066 Tax and Gender in Developing Countries: What are the Issues?
by Joshi, Anuradha
- 12965 Informal Taxation in Post-Conflict Sierra Leone: Taxpayers’ Experiences and Perceptions
by Jibao, Samuel & Prichard, Wilson & van den Boogaard, Vanessa
- 12883 Communicating to Improve Compliance: Taxpayers’ Feedback on Message and Mode of Delivery in Rwanda
by Mukama, Dennis & Karangwa, John & Hakizimana, Naphtal
- 12851 Taxing Multinational Enterprises as Unitary Firms
by Picciotto, Sol
- 12838 One Size Does Not Fit All: A Field Experiment on the Drivers of Tax Compliance and Delivery Methods in Rwanda
by Mascagni, Giulia & Nell, Christopher & Monkam, Nara
- 12807 ICTD Partnerships with African Revenue Authorities: Collaborating for Impactful Research
by McCluskey, Rhiannon & Nalukwago Isingoma, Milly
- 12794 Linking Taxation and Social Protection: Evidence on Redistribution and Poverty Reduction in Ethiopia
by Hirvonen, Kalle & Mascagni, Giulia & Roelen , Keetie
- 12783 Using Internal and External Sources of Information to Reduce Customs Evasion
by Chalendard, Cyril
- 12772 Transfer Pricing in Argentina 1932-2015
by Grondona, Veronica & Knobel, Andres
2016
- 14009 The Politics of Taxation: Introduction to the Special Section
by von Haldenwang, Christian & von Schiller, Armin
- 14000 Revenue-Maximising or Revenue-Sacrificing Government? Property Tax in Pakistan
by Piracha, Mujtaba & Moore, Mick
- 13762 A Price-Based Royalty Tax?
by Clausing, Kimberly A. & Durst, Michael C.
- 13751 Aid and Taxation in Ethiopia
by Mascagni, Giulia
- 13739 Rebuilding Local Government Finances After Conflict: Lessons from a Property Tax Reform Programme in Post-Conflict Sierra Leone
by Jibao, Samuel & Prichard, Wilson
- 13738 Could Changes in the International Tax System be a Strategy for Dealing with Inequality?
by Moore, Mick
- 13713 Electoral Competitiveness, Tax Bargaining and Political Incentives in Developing Countries: Evidence from Political Budget Cycles Affecting Taxation
by Prichard, Wilson
- 13681 The Political Economy of Domestic Tax Reform in Bangladesh: Political Settlements, Informal Institutions and the Negotiation of Reform
by Hassan, Mirza & Prichard, Wilson
- 13551 Tax Revenue Mobilization in Conflict-Affected Developing Countries
by van den Boogaard, Vanessa & Prichard, Wilson & Milicic, Nikola & Benson, Matthew
- 13524 The Corporate Tax Burden in Ethiopia: Evidence from Anonymised Tax Returns
by Mascagni, Giulia & Mengistu, Andualem
- 12802 Tax Base Erosion and Profit Shifting in Africa – Part 1: Africa’s Response to the OECD BEPS Action Plan
by Oguttu, Annet Wanyana
- 12801 International Tax Disputes: Between Supranational Administration and Adjudication
by Picciotto, Sol
- 12800 Unlocking the Potential of Administrative Data in Africa: Tax Compliance and Progressivity in Rwanda
by Mascagni, Giulia & Monkam, Nara & Nell, Christopher
- 12799 Taxation and inequality in developing countries - Lessons from the recent experience of Latin America
by Martorano, Bruno
- 12798 The Carrot and the Stick: Evidence on Voluntary Tax Compliance from a Pilot Field Experiment in Rwanda
by Mascagni, Giulia & Nell, Christopher & Monkam, Nara & Mukama, Denis
- 12797 Improving the Performance of Natural Resource Taxation in Developing Countries
by Durst, Michael C.
- 12791 The ICTD Government Revenue Dataset
by Prichard, Wilson & Cobham, Alex & Goodall, Andrew
- 12790 Aid and Taxation: Exploring the Relationship Using New Data
by Morrissey, Oliver & Prichard, Wilson & Torrance, Samantha
- 12789 Taxation, Non-Tax Revenue and Democracy: New Evidence Using New Cross-Country Data
by Prichard, Wilson & Salardi, Paola & Segal,Paul
- 12788 What Have We Learned About Mining Taxation in Africa?
by Moore, Mick & Lundstøl, Olav
- 12787 What Have We Learned About Informal Taxation in sub-Saharan Africa?
by van den Boogaard, Vanessa & Prichard, Wilson
- 12786 International Corporate Taxation
by Picciotto, Sol
- 12785 What Have We Learned About Taxation, Statebuilding and Accountability?
by Prichard, Wilson
- 12784 What Have We Learned About Tax Compliance in Africa?
by Fjeldstad, Odd-Helge
- 12782 Africa’s First Large-Scale Tax Experiment: Researching Compliance in Rwanda
by McCluskey, Rhiannon
- 12781 What Have We Learned About International Tax Disputes?
by Picciotto, Sol
- 12780 Improving International Tax Dispute Settlement
by Picciotto, Sol
- 12777 A Fiscal History of Ethiopia: Taxation and Aid Dependence 1960-2010
by Mascagni, Giulia
- 12776 A Review of Uganda’s Tax Treaties and Recommendations for Action
by Hearson, Martin & Kangave, Jalia
- 12775 Building Support for Taxation in Developing Countries: Experimental Evidence from Mexico
by Flores-Macías, Gustavo A.
- 12774 The Effect of Central Grants on Local Tax and Non-tax Revenue Mobilisation in a Conflict Setting: Evidence from Côte d’Ivoire
by Sanogo, Tiangboho & Brun, Jean-François
- 12773 Taxing Multinational Enterprises as Unitary Firms
by Picciotto, Sol
- 11207 The Corporate Tax Burden in Ethiopia: Evidence from Anonymised Tax Returns
by Mascagni, Giulia & Mengistu, Andualem
- 11206 Measuring Tax Treaty Negotiation Outcomes: the ActionAid Tax Treaties Dataset
by Hearson, Martin
- 11205 Boosting Revenue Collection through Taxing High Net Worth Individuals: The Case of Uganda
by Kangave, Jalia & Nakato, Susan & Waiswa, Ronald & Zzimbe, Patrick Lumala
- 11204 Developing Country Revenue Mobilisation: A Proposal to Modify the ‘Transactional Net Margin’ Transfer Pricing Method
by Durst, Michael C.
- 11203 Business People’s Views of Paying Taxes in Ethiopia
by Yesegat, Wollela Abehodie & Fjeldstad, Odd-Helge
- 8967 From the Lab to the Field: a Review of Tax Experiments
by Mascagni, Giulia
2015
- 14007 When the Terrain Does Not Fit the Map: Local Government Taxation in Africa
by Fjeldstad, Odd-Helge
- 13744 Top Income Shares, Business Profits, and Effective Tax Rates in Contemporary Chile
by Jorratt De Luis, Michel & Fairfield, Tasha
- 13721 The Political Economy of Property Tax in Africa: Explaining Reform Outcomes in Sierra Leone
by Jibao, Samuel S. & Prichard, Wilson
- 13654 Reassessing Tax and Development Research: A New Dataset, New Findings, and Lessons for Research
by Prichard, Wilson
- 12792 Obstacles to Increasing Tax Revenues in Low Income Countries
by Moore, Mick