Person reading an ICTD APTI summary brief, Linking Property Tax Revenue and Public Services

Publications

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Person reading an ICTD APTI summary brief, Linking Property Tax Revenue and Public Services

Working Paper

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

April 2023
Ronald Waiswa, Solomon Rukundo

Working Paper

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

April 2023
Max Gallien, Giovanni Occhiali, Vanessa van den Boogaard

Journal Article

BEPS, Pillar 2, and the Replacement of Tax-Based Incentives With Nontax Incentives

April 2023
Michael Durst

Working Paper

Digital Merchant Payments as a Medium of Tax Compliance

March 2023
Ludovic Bernad, Yves Nsengiyumva, Benjamin Byinshi, Naphtal Hakizimana, Fabrizio Santoro

Working Paper

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

March 2023
Solomon Rukundo

Working Paper

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

March 2023
Pranvera Shehaj, Martin Zagler

Working Paper

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

March 2023
Jalia Kangave, Giovanni Occhiali, Ishmail Kamara

Factsheet

Taxation of digital financial services in Tanzania

March 2023
Hannelore Niesten, Mary Abounabhan

Factsheet

Taxation of digital financial services in Nigeria

March 2023
Hannelore Niesten, Mary Abounabhan

Journal Article

Increasing tax collection in African countries: The role of information technology

March 2023
Oyebola Okunogbe, Fabrizio Santoro

Partner Publication

The Alternatives to Universal Tax Registration in Sri Lanka

March 2023
Mick Moore, Nishan de Mel

Research in Brief

Mandating Digital Tax Tools as a Response to Covid: Evidence from Eswatini

February 2023
Fabrizio Santoro, Razan Amine

ICTD Work Across the World

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