Country of focus

South Africa

Share

Our work in South Africa

Journal Article

Relieving Double Taxation on Cross-Border Services: A Comparative Analysis of Major Exporting Countries

July 2026
Frederik Heitmüller, Aisha Aize Isa, Florian Dierich, Yvette Nakibuule Wakabi

Working Paper

Most Favoured Nation Clauses in Double Taxation Agreements: Identifying Problems and Recommending Policy Solutions for the Global South

May 2025
Manoj Kumar Sharma, Shiva Gaur, Namrata Rawat

Research in Brief

Most Favoured Nation Clauses in Double Taxation Agreements: Identifying Problems and Recommending Policy Solutions for the Global South

May 2025
Manoj Kumar Sharma, Shiva Gaur, Namrata Rawat

Journal Article

Trading away tax sovereignty? How trade rules shape taxation of the digital economy in Africa

March 2025
Karishma Banga, Alexander Beyleveld, Martin Luther Munu

Research in Brief

Are Trade Rules Undermining Taxation of the Digital Economy in Africa?

March 2024
Karishma Banga, Alexander Beyleveld

Working Paper

Are Trade Rules Undermining Taxation of the Digital Economy in Africa?

February 2024
Karishma Banga, Alexander Beyleveld

Policy Brief

Cannabis Taxation as a Revenue Source for Development: Opportunities and Challenges

April 2023
Max Gallien, Giovanni Occhiali

Research in Brief

Understanding the Political Economy of South Africa’s Carbon Tax

December 2022
Lucy Baker

Completed

The Political Economy of South Africa’s Carbon Tax

Start date: 01/10/2021

Current

Revenue shortfalls from domestic and trade taxes in the wake of COVID: evidence from Eswatini, Rwanda, Uganda, Sierra Leone and South Africa

Start date: 04/05/2020