Publication Type: Working Paper

Showing 49-60 of 217 Publications

Missing the Forest for the Trees: Ekiti State’s Quest for Forestry Revenue and its Impact on Forest Management

Giovanni Occhiali & Michael Falade

Does Competition from the Informal Sector Reduce Tax Compliance in the Formal Sector? Evidence from Ethiopia

Seid Yimam Mohamed, Fissha Asmare Marye & Mick Moore

Taxing Mobile Money in Kenya: Impact on Financial Inclusion

Awa Diouf, Marco Carreras & Fabrizio Santoro

Between God, the People, and the State: Citizen Conceptions of Zakat

Max Gallien, Umair Javed & Vanessa van den Boogaard

The Politics of Taxation and Tax Reform in Times of Crisis: Covid-19 and Attitudes Towards Taxation in Sierra Leone

Vanessa van den Boogaard, Wilson Prichard & Nicolas Orgeira Pillai

Diffusion of OECD Transfer Pricing Regulations in Eastern Africa: Agency and Compliance in Governing Profit-Shifting Behaviour

Zakat, Non-State Welfare Provision and Redistribution in Times of Crisis: Evidence from the Covid-19 Pandemic

Max Gallien, Umair Javed & Vanessa van den Boogaard

Are Digital and Traditional Financial Services Taxed the Same? A Comprehensive Assessment of Tax Policies in Nine African Countries

Hannelore Niesten

Strategic Investment Tax Incentives in Africa: The Case of Tax Holidays in Uganda

Ronald Waiswa & Solomon Rukundo

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

Max Gallien, Giovanni Occhiali & Vanessa van den Boogaard

Digital Merchant Payments as a Medium of Tax Compliance

Ludovic Bernad, Yves Nsengiyumva, Benjamin Byinshi, Naphtal Hakizimana & Fabrizio Santoro

Towards an Effective Taxpayer Complaint Handling Mechanism: The Case for a Tax Ombudsman in Uganda

Solomon Rukundo