Policy Brief

Taxing the Wealthy in Africa: Evidence from 14 Revenue Administrations

May 2026
Giovanni Occhiali, Ezera Madzivanyika, Mary Abounabhan, Ronald Waiswa

Working Paper

Taxing Plastic and Solid Waste in a Decentralised System: Evidence and Design Lessons from Uganda

January 2026
Dan Ngabirano, Giovanni Occhiali

Partner Publication

Improving the Taxation of Wealthy Individuals in Low-Income Countries Through Existing Measures

November 2025
Giovanni Occhiali, Jalia Kangave, Ronald Waiswa

Research in Brief

The Impact of Tax Agents on Taxpayers’ Compliance in Uganda? Evidence from Tax Administrative Data

October 2025
Giovanni Occhiali, Fredrick Kalyango

Journal Article

Taxation of fisheries in Kenya: improving management or raising revenue?

October 2025
Giovanni Occhiali, Olivia Okello

Policy Brief

The Tax Era of Development: Taxing Smarter for Equity, Growth, and Resilience

June 2025
Max Gallien, Martin Hearson, Giulia Mascagni, Giovanni Occhiali, Daisy Ogembo, Vanessa van den Boogaard

In person

15 October 2026 – 09:00

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Timezone: Bangkok time, GMT+7

Tax expenditures, including exemptions, deductions, credits and reduced rates, are among the most widely used tax policy tools, yet they are often costly, poorly governed and subject to limited scrutiny. Revenue foregone through tax expenditures worldwide amounts to around USD

Virtual

19 May 2026 – 15:05

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Timezone: Europe/London

Organised on the sidelines of the Global Partnerships Conference, our side event will provide practical lessons drawn from research on tax reform in lower-income countries.

Virtual

9 April 2026 – 13:00

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Timezone: Europe/London

This webinar, hosted by ATI’s Consultative Group 4, will look into the role of Official Development Assistance in building up the capacity of “accountability stakeholders” — including civil society, academia, and the media — around domestic revenue mobilisation.