Policy Brief

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

April 2023
Max Gallien, Giovanni Occhiali

Working Paper

Catch Them If You Can: the Politics and Practice of a Taxpayer Registration Exercise

April 2023
Max Gallien, Giovanni Occhiali, Vanessa van den Boogaard

Working Paper

How Might the National Revenue Authority of Sierra Leone Enhance Revenue Collection by Taxing High Net Worth Individuals?

March 2023
Jalia Kangave, Giovanni Occhiali, Ishmail Kamara

Working Paper

An Overlooked Market: Loose Cigarettes, Informal Vendors, and Their Implications for Tobacco Taxation

February 2023
Max Gallien, Giovanni Occhiali, Hana Ross

Working Paper

ICT and Tax Administration in Sub-Saharan Africa: Adopting ITAS in Uganda and Sierra Leone

October 2022
Giovanni Occhiali, Doris Akol, Philip M. Kargbo

Journal Article

No smoking gun: tobacco taxation and smuggling in Sierra Leone

June 2022
Giovanni Occhiali, Max Gallien

Virtual

15 December 2025 – 15:00

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Timezone: Europe/London

ICTD Research Fellow Giovanni Occhiali will join a high-level panel during the launch of Tax Justice Network’s ‘Admin Data for Tax Justice’ database.

Virtual

19 June 2025 – 14:00

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Timezone: Europe/London

Join ICTD, ATAF and TJNA for a timely webinar sharing evidence on better, more efficient ways to tax the wealthy.