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Showing 217-228 of 602 Publications
Working Paper

Tax Treaty Aggressiveness: Who is Undermining Taxing Rights in Africa?

by Lucas Millán-Narotzky, Javier García Bernardo, Maïmouna Diakité & Markus Meinzer
November 2021
Working Paper

Beyond Greed: Why Armed Groups Tax

by Tanya Bandula-Irwin, Max Gallien, Ashley Jackson, Vanessa van den Boogaard & Florian Weigand
November 2021
Working Paper

Assessing the Equity and Redistributive Effects of Taxation Reforms in Nigeria

by Henry C. Edeh
November 2021
Research in Brief

Co-Financing Community-Driven Development Through Informal Taxation: Experimental Evidence from South-Central Somalia

by Vanessa van den Boogaard & Fabrizio Santoro
October 2021
Working Paper

The Tax Side of the Pandemic: Compliance Shifts and Funding for Recovery in Rwanda

by Giulia Mascagni & Fabrizio Santoro
October 2021
Journal Article

To file or not to file? Another dimension of tax compliance – the Eswatini Taxpayers’ survey

by Fabrizio Santoro
October 2021
Working Paper

Rethinking Formalisation: A Conceptual Critique and Research Agenda

by Max Gallien & Vanessa van den Boogaard
October 2021
Working Paper

Can Tax Agents Support Tax Compliance in Low-Income Countries? A Review of the Literature and some Preliminary Evidence from Uganda

by Giovanni Occhiali & Fredrick Kalyango
October 2021
Research in Brief

There and Back Again: The Making of Uganda’s Mobile Money Tax

by Adrienne Lees & Doris Akol
October 2021
Book

The Politics and History of Global Tax Governance

by Martin Hearson & Thomas Rixen
September 2021
Working Paper

Co-Financing Community-Driven Development Through Informal Taxation: Experimental Evidence from South-Central Somalia

by Vanessa van den Boogaard & Fabrizio Santoro
September 2021
Research in Brief

Perception of Taxpayers and Tax Administrators towards Value Added With holding Tax in Zimbabwe

by Simbarashe Hamudi
August 2021