Publication Type: Working Paper

Showing 1-12 of 212 Publications

The International Tax Regime Complex: Understanding Change in Global Tax Governance

Katharina Kuhn, Lucinda Cadzow, Frederik Heitmüller, Martin Hearson & Tovony Randriamanalina

Tax Awareness and Fiscal Workarounds in Contemporary Kenya: Reactions Towards New Taxation Laws, and the Need to Renew the Social Contract

Eric Magale & Mario Schmidt

The Effect of the Liberian Government’s Taxation Policies on Poverty and Inequality

Electronic Services and Tax Compliance: Evidence from Medium and Small Businesses in Burkina Faso

Jule Kaini Tinta, Mouhamed Zerbo, Fabrizio Santoro, Awa Diouf & Kèrabouro Pale

Public Disclosure and Tax Compliance: Evidence from Uganda

Priya Manwaring & Tanner Regan

Why Don’t Firms File Tax Returns on Time? Evidence from the Indian GST

Bhanu Gupta, Tejaswi Velayudhan, Prince Dhawan & Ankur Garg

Taxation of Fisheries in Kenya: Neither Improving Management nor Raising Revenue?

Giovanni Occhiali & Olivia Okello

Do Double Taxation Avoidance Agreements Attract Foreign Direct Investment? The Case of Nepal

Research within Tax Administration: from Monitoring Revenue to Influencing Policy

Adrienne Lees, Giulia Mascagni, Seid Yimam Mohamed, Girma Gebretsadik & Mustapha Ndajiwo

What are the Enablers and Impacts of Digital Financial Services? An Updated Evidence Gap Map

Philip Mader, Keir Macdonald, Maren Duvendack, Mary Abounabhan, Celeste Scarpini & Hemangi Sharma

Comparative Analysis of the Implementation of Electronic Money Transfer Levies in Ghana and Nigeria: Policies, Legal Frameworks, and Outcomes

Hannelore Niesten, Isaac Kobina Amoako & Bala Dahiru Abdullahi

The Ghana E-Levy: Impact on the Usage of Mobile Money

Marco Carreras, Awa Diouf & Hannelore Niesten