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

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

February 2023
Max Gallien, Giovanni Occhiali, Hana Ross

Partner Publication

Tight Tax Net, Loose Safety Net: Taxation and Social Protection in Accra’s Informal Sector

January 2023
Nana Akua Anyidoho, Max Gallien, Ghida Ismail, Florian Juergens-Grant, Michael Rogan, Vanessa van den Boogaard

Working Paper

Mobile Money Taxation and Informal Workers: Evidence from Ghana’s E-Levy

September 2022
Nana Akua Anyidoho, Max Gallien, Michael Rogan, Vanessa van den Boogaard

Journal Article

No smoking gun: tobacco taxation and smuggling in Sierra Leone

June 2022
Giovanni Occhiali, Max Gallien

Book

The Routledge Handbook of Smuggling

December 2021
Max Gallien, Florian Weigand

Webinar

2 December 2026 – 14:00

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Timezone: CET

The second webinar of the ATI-ICTD Tax and Informality series answers the questions: how can tax policies more effectively target higher-income earners within informal sectors? What role can targeting and risk-based registration play? How can the taxation of professionals be

Virtual

30 June 2026 – 14:00

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Timezone: Europe/London

This webinar launches the Development and Change special issue, The Politics of Passage: Checkpoints and Authority amidst Conflict, drawing on the Roadblocks and Revenues research series.

Virtual

17 September 2025 – 16:00

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Timezone: Europe/London

Presumptive taxes are one of the most used tools through which tax authorities engage with informal economies. However, until recently, there has been very limited research on their actual performance and impact.