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Showing 133-144 of 622 Publications
Working Paper

Women in Ethiopian Tax Administration: Evidence on Representation and Performance

by Seid Yimam Mohamed & Yalew Mekonnen
August 2023
African Tax Administration Paper

Digitalisation and Subnational Tax Administration in Nigeria

by Abdulsalam Mas'ud, Sani Damamisau Mohammed & Yusuf Abdu Gimba
August 2023
Research in Brief

Tax and Governance in the Context of Scarce Revenues: Inefficient Tax Collection and its Implications in Rural West Africa

by Vanessa van den Boogaard & Rachel Beach
August 2023
Working Paper

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

by Giovanni Occhiali & Michael Falade
August 2023
Research in Brief

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

by Max Gallien, Umair Javed & Vanessa van den Boogaard
August 2023
Research in Brief

Rethinking Formalisation: A Conceptual Critique and Research Agenda

by Max Gallien & Vanessa van den Boogaard
August 2023
Working Paper

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

by Seid Yimam Mohamed, Fissha Asmare Marye & Mick Moore
July 2023
Policy Brief

Why Mass Tax Registration Campaigns Do Not Work

by Max Gallien, Giulia Mascagni, Mick Moore, Giovanni Occhiali, Wilson Prichard, Fabrizio Santoro, Celeste Scarpini & Vanessa van den Boogaard
July 2023
Journal Article

Unsuccessful Implementation of the OECD Transfer Pricing Guidelines in Low Income Countries: The Case of Ethiopia

by Nathanael Tilahun & Abebe Gebrehiwot Yihdego
July 2023
Journal Article

A tax by any other name? Conceptions of taxation and implications for research

by Ane Karoline Bak & Vanessa van den Boogaard
June 2023
Research in Brief

Digital Merchant Payments as a Medium of Tax Compliance

by Kelbesa Megersa, Ludovic Bernad, Yves Nsengiyumva, Benjamin Byinshi, Naphtal Hakizimana & Fabrizio Santoro
June 2023
Research in Brief

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

by Kelbesa Megersa, Fabrizio Santoro, Adrienne Lees, Marco Carreras, Theonille Mukamana, Naphtal Hakizimana & Yves Nsengiyumva
June 2023