Publication Type: Working Paper

Showing 61-72 of 217 Publications

Asymmetric Double Tax Treaties and FDI in Developing Countries: The Role of the Relief Method and Tax Sparing

Pranvera Shehaj & Martin Zagler

How Might the National Revenue Authority of Sierra Leone Enhance Revenue Collection by Taxing High Net Worth Individuals?

Jalia Kangave, Giovanni Occhiali & Ishmail Kamara

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

Max Gallien, Giovanni Occhiali & Hana Ross

Technology and Tax: Adoption and Impacts of E-services in Rwanda

Fabrizio Santoro, Adrienne Lees, Marco Carreras, Theonille Mukamana, Naphtal Hakizimana & Yves Nsengiyumva

An Introduction to Digital Tax Payment Systems in Low-and Middle-Income Countries

Moyo Arewa & Fabrizio Santoro

The Enigma of the Central–Local Government Relationship and its Impact on Property Tax Administration in Developing Countries: The Ghanaian Perspective

Frank L. K. Ohemeng & Fariya Mohiuddin

The Political Economy of South Africa’s Carbon Tax

Growth or Goods: Examining Tax Morale Among Property Owners in Lagos

Nicole E. Wilson & Leah R. Rosenzweig

ICT and Tax Administration in Sub-Saharan Africa: Adopting ITAS in Uganda and Sierra Leone

Giovanni Occhiali, Doris Akol & Philip M. Kargbo

Unpacking ‘Tax Morale’: Distinguishing Between Conditional and Unconditional Views of Tax Compliance

Wilson Prichard

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

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

Visual Nudges: How Deterrence and Equity Shape Tax Compliance Attitudes and Behaviour in Rwanda

Fabrizio Santoro & Giulia Mascagni