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Content
2024
- 18406 Tax Earmarking and Political Participation: Theory and Evidence from Ghana
by Ahrenshop, Mats
- 18399 Taxing Mobile Money in Kenya: Impact on Financial Inclusion
by Diouf, Awa & Carreras, Marco & Santoro, Fabrizio
- 18397 Unsuccessful Implementation of the OECD Transfer Pricing Guidelines in Low-Income Countries: The Case of Ethiopia
by Tilahun, Nathanael & G. Yihdego, Abebe
- 18396 Does Collecting Taxes Erode the Accountability of Informal Leaders? Evidence from the DRC
by Bergeron, Augustin & Kabue Ngindu, Elie & Tourek, Gabriel & Weigel, Jonathan L.
- 18386 Test Test
by Test, Test
- 18385 Enhancing Taxpayer Registration with Inter-Institutional Data Sharing – Evidence from Uganda
by Scarpini, Celeste & Santoro, Fabrizio & Waiswa, Ronald & Arewa, Moyo & Nabuyondo, Jane
- 18384 Test Title
by Test, Test
- 18383 Unsuccessful Implementation of the OECD Transfer Pricing Guidelines in Low-Income Countries: The Case of Ethiopia
by Tilahun, Nathanael & Yihdego, Abebe G.
- 18380 Enhancing Taxpayer Registration with Inter-Institutional Data Sharing – Evidence from Uganda
by Scarpini, Celeste & Santoro, Fabrizio & Waiswa, Ronald & Arewa, Moyo & Nabuyondo, Jane
- 18379 Does Collecting Taxes Erode the Accountability of Informal Leaders? Evidence from the DRC
by Bergeron, Augustin & Ngindu, Elie Kabue & Tourek, Gabriel & Weige, Jonathan L.
- 18378 Women in Ethiopian Tax Administration: Evidence on Representation and Performance
by Yimam, Seid & Mekonnen, Yalew
- 18377 The Price of Simplicity: Skewed and Regressive Taxation in Accra’s Informal Sector
by Anyidoho, Nana Akua & Gallien, Max & Rogan, Michael & van den Boogaard, Vanessa
- 18376 Tax Revenue in Emerging Markets and Developing Countries: Does Digital Finance Matter?
by Azoa Balengla, Tania M. & Keneck Massil, Joseph & Noah, Alphonse & Nomo Belaya, Bernard C.
- 18375 Presumptive Taxation and Equity: Evidence from the Ethiopian Informal Sector
by Asmare, Fissha & Yimam, Seid & Semreab, Etsehiwot
- 18371 Tax Revenue in Emerging Markets and Developing Countries: Does Digital Finance Matter?
by Azoa Balengla, Tania M. & Keneck Massil, Joseph & Noah, Alphonse & Nomo Belaya, Bernard C.
- 18369 Cameroon’s Tax on Mobile Money: Implications for Agents’ Performance and Revenue Sustainability
by Noah, Alphonse & Tacneng, Ruth
- 18367 Cameroon’s Tax on Mobile Money: Implications for Agents' Performance and Revenue Sustainability
by Noah, Alphonse & Tacneng, Ruth
- 18363 The E-levy and Merchant Payment Exemption in Ghana
by Scarpini, Celeste & Santoro, Fabrizio & Abounabhan, Mary & Diouf, Awa
- 18362 Pathways Into the Tax Net: Better Ways to Register African Taxpayers
by Groening, Edward & Moore, Mick & Mukama, Denis & Waiswa, Ronald
- 18361 How Will Central Bank Digital Currencies (CBDCs) Influence Tax Administration in Developing Countries?
by Arewa, Moyo & Scarpini, C. & Megersa, K. & Cooper, B. & Esser, A.
- 18360 Building Fiscal Capacity with Traditional Political Institutions: Experimental and Qualitative Evidence from Sierra Leone
by Grieco, Kevin
- 18359 Taxation Policies, Processes, and Performances of Mobile Money Providers in Côte d’Ivoire
by Niesten, Hannelore
- 18358 Pathways into the Tax Net: Better Ways to Register African Taxpayers
by Groening, Edward & Moore, Mick & Mukama, Denis & Waiswa, Ronald
- 18355 Not-So-Freeway: Informal Highway Taxation and Armed Groups in North-East India
by Thakur, Shalaka
- 18354 Technology Evolution and Tax Compliance: Evidence from Rwanda
by Hakizimana, Naphtal & Santoro, Fabrizio
- 18296 Taxing High Net Worth Individuals in Nigeria: Preliminary Insights and the Case of Borno State
by Occhiali, Giovanni & Kangave, Jalia & Khan, Hamza Ahmed
- 18275 Re-evaluating Uganda’s Mobile Money Tax
by Wales, Christopher
- 18265 Finding the Missing Stone: Mobile Money and the Quality of Tax Policy and Administration
by Apeti, Ablam Estel & Edoh, Eyah Denise
- 18264 Are Trade Rules Undermining Taxation of the Digital Economy in Africa?
by Banga, Karishma & Beyleveld, Alexander
- 18263 Using Digital Technologies to Improve Tax Collection – the Case of Togo
by Kang’oro, Dorothy & Ngerero, Fidele & Odongo, Ignatius
- 18237 The E-Levy and Merchant Payment Exemption in Ghana
by Scarpini, Celeste & Santoro, Fabrizio & Abounabhan, Mary & Diouf, Awa
- 18236 Mobile Money Taxes: Knowledge, Perceptions and Politics. The Case of Ghana
by Abounabhan, Mary & Diouf, Awa & Santoro, Fabrizio & Sakyi-Nyarko, Carlos & Scarpini, Celeste
- 18223 Are Trade Rules Undermining Taxation of the Digital Economy in Africa?
by Banga, Karishma & Beyleveld, Alexander
- 18216 E-tax System Adoption and Tax Compliance in Ethiopia: Large and Medium Taxpayers' Experience
by Yimam, Seid & Lidetu, Kebede & Belete, Tihtina
- 18215 Resolving Tax Disputes: Market Vendors and Councils in Malawi
by Msiska, Tizgowere & Thawe, Masauko
2023
- 18233 Digital Tax Policy and Tax Revenue Collection in Cameroon
by Derrick, Fossong & Mc Moi Ndi, Ashu & Santoro, Fabrizio
- 18228 Technology Evolution and Tax Compliance: Evidence from Rwanda
by Rossel, Lucia & Santoro, Fabrizio & Hakizimana, Naphtal
- 18163 Is Transparency Enough? An Examination of the Effect of the Extractive Industry Transparency Initiative (EITI) on Accountability, Corruption and Trust in Zambia
by East, Sidonie
- 18094 Beyond Greed: Why Armed Groups Tax
by Bandula-Irwin, Tanya & Gallien, Max & Jackson, Ashley & van den Boogaard, Vanessa & Weigand, Florian
- 18090 Between God, the People, and the State: Citizen Conceptions of Zakat
by Gallien, Max & Javed, Umair & van den Boogaard, Vanessa
2022
2021
2020
- 15837 Gender and Tax Compliance: Firm Level Evidence from Ethiopia
by Yimam, Seid & Asmare, Fissha
- 15813 A Simplified Method for Taxing Multinationals for Developing Countries: Building on the 'Amount B' Proposal to Repair the Transactional Net Margin Method
by Durst, Michael C.
- 15812 The Taxation of the Digitalised Economy: An African Study
by Ndajiwo, Mustapha
- 15756 Strengthening Tax-Accountability Links: Fiscal Transparency and Taxpayer Engagement in Ghana and Sierra Leone
by van den Boogaard, Vanessa & Prichard, Wilson & Beach, Rachel & Mohiuddin, Fariya
- 15723 How to Best Nudge Taxpayers? The Impact of a Tailored Letter Experiment in Eswatini
by Santoro, Fabrizio & Groening, Edward & Mdluli, Winnie & Shongwe, Mbongeni
- 15317 Addressing the Challenges of Taxation of the Digital Economy: Lessons for African Countries
by Rukundo, Solomon
2019
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