Publication Type: Working Paper

Showing 1-12 of 217 Publications

Scenarios for Negotiating a UN Framework Convention on International Tax

Frederik Heitmüller

Unpacking Tax Relations in Contexts of Fragility: A Case Study of Somalia

The Political Economy of Taxation in Somalia: Historical Legacies, Informal Institutions, and Political Settlements

Vanessa van den Boogaard & Najibullah Nor Isak

A New Map of World FDI: Estimating Sources and Pathways of Offshore Investment in Major Developed and Developing Economies

How Tanzania’s Levy on Mobile Money Affects Small Businesses

Stefanie Pfeil, Luciana Nyaoke Murimi, Marius Siebert & Fabrizio Santoro

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