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Working Papers
From Institute of Development Studies, International Centre for Tax and Development Bibliographic data for series maintained by CATS administrator (). Access Statistics for this working paper series.
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- 18406: Tax Earmarking and Political Participation: Theory and Evidence from Ghana

- Mats Ahrenshop
- 18399: Taxing Mobile Money in Kenya: Impact on Financial Inclusion

- Awa Diouf, Marco Carreras and Fabrizio Santoro
- 18397: Unsuccessful Implementation of the OECD Transfer Pricing Guidelines in Low-Income Countries: The Case of Ethiopia

- Nathanael Tilahun and Abebe G. Yihdego
- 18396: Does Collecting Taxes Erode the Accountability of Informal Leaders? Evidence from the DRC

- Augustin Bergeron, Elie Kabue Ngindu, Gabriel Tourek and Jonathan L. Weigel
- 18386: TEST TEST

- Test Test
- 18385: Enhancing Taxpayer Registration with Inter-Institutional Data Sharing – Evidence from Uganda

- Celeste Scarpini, Fabrizio Santoro, Ronald Waiswa, Moyo Arewa and Jane Nabuyondo
- 18384: Test Title

- Test Test
- 18383: Unsuccessful Implementation of the OECD Transfer Pricing Guidelines in Low-Income Countries: The Case of Ethiopia

- Nathanael Tilahun and Abebe G. Yihdego
- 18380: Enhancing Taxpayer Registration with Inter-Institutional Data Sharing – Evidence from Uganda

- Celeste Scarpini, Fabrizio Santoro, Ronald Waiswa, Moyo Arewa and Jane Nabuyondo
- 18379: Does Collecting Taxes Erode the Accountability of Informal Leaders? Evidence from the DRC

- Augustin Bergeron, Elie Kabue Ngindu, Gabriel Tourek and Jonathan L. Weige
- 18378: Women in Ethiopian Tax Administration: Evidence on Representation and Performance

- Seid Yimam and Yalew Mekonnen
- 18377: The Price of Simplicity: Skewed and Regressive Taxation in Accra’s Informal Sector

- Nana Akua Anyidoho, Max Gallien, Michael Rogan and Vanessa van den Boogaard
- 18376: Tax Revenue in Emerging Markets and Developing Countries: Does Digital Finance Matter?

- Tania M. Azoa Balengla, Joseph Keneck Massil, Alphonse Noah and Bernard C. Nomo Belaya
- 18375: Presumptive Taxation and Equity: Evidence from the Ethiopian Informal Sector

- Fissha Asmare, Seid Yimam and Etsehiwot Semreab
- 18371: Tax Revenue in Emerging Markets and Developing Countries: Does Digital Finance Matter?

- Tania M. Azoa Balengla, Joseph Keneck Massil, Alphonse Noah and Bernard C. Nomo Belaya
- 18369: Cameroon’s Tax on Mobile Money: Implications for Agents’ Performance and Revenue Sustainability

- Alphonse Noah and Ruth Tacneng
- 18367: Cameroon’s Tax on Mobile Money: Implications for Agents' Performance and Revenue Sustainability

- Alphonse Noah and Ruth Tacneng
- 18363: The E-levy and Merchant Payment Exemption in Ghana

- Celeste Scarpini, Fabrizio Santoro, Mary Abounabhan and Awa Diouf
- 18362: Pathways Into the Tax Net: Better Ways to Register African Taxpayers

- Edward Groening, Mick Moore, Denis Mukama and Ronald Waiswa
- 18361: How Will Central Bank Digital Currencies (CBDCs) Influence Tax Administration in Developing Countries?

- Moyo Arewa, C. Scarpini, Kelbesa Megersa, B. Cooper and A. Esser
- 18360: Building Fiscal Capacity with Traditional Political Institutions: Experimental and Qualitative Evidence from Sierra Leone

- Kevin Grieco
- 18359: Taxation Policies, Processes, and Performances of Mobile Money Providers in Côte d’Ivoire

- Hannelore Niesten
- 18358: Pathways into the Tax Net: Better Ways to Register African Taxpayers

- Edward Groening, Mick Moore, Denis Mukama and Ronald Waiswa
- 18355: Not-So-Freeway: Informal Highway Taxation and Armed Groups in North-East India

- Shalaka Thakur
- 18354: Technology Evolution and Tax Compliance: Evidence from Rwanda

- Naphtal Hakizimana and Fabrizio Santoro
- 18296: Taxing High Net Worth Individuals in Nigeria: Preliminary Insights and the Case of Borno State

- Giovanni Occhiali, Jalia Kangave and Hamza Ahmed Khan
- 18275: Re-evaluating Uganda’s Mobile Money Tax

- Christopher Wales
- 18265: Finding the Missing Stone: Mobile Money and the Quality of Tax Policy and Administration

- Ablam Estel Apeti and Eyah Denise Edoh
- 18264: Are Trade Rules Undermining Taxation of the Digital Economy in Africa?

- Karishma Banga and Alexander Beyleveld
- 18263: Using Digital Technologies to Improve Tax Collection – the Case of Togo

- Kang’oro, Dorothy, Fidele Ngerero and Ignatius Odongo
- 18237: The E-Levy and Merchant Payment Exemption in Ghana

- Celeste Scarpini, Fabrizio Santoro, Mary Abounabhan and Awa Diouf
- 18236: Mobile Money Taxes: Knowledge, Perceptions and Politics. The Case of Ghana

- Mary Abounabhan, Awa Diouf, Fabrizio Santoro, Carlos Sakyi-Nyarko and Celeste Scarpini
- 18233: Digital Tax Policy and Tax Revenue Collection in Cameroon

- Fossong Derrick, Ashu Mc Moi Ndi and Fabrizio Santoro
- 18228: Technology Evolution and Tax Compliance: Evidence from Rwanda

- Lucia Rossel, Fabrizio Santoro and Naphtal Hakizimana
- 18223: Are Trade Rules Undermining Taxation of the Digital Economy in Africa?

- Karishma Banga and Alexander Beyleveld
- 18216: E-tax System Adoption and Tax Compliance in Ethiopia: Large and Medium Taxpayers' Experience

- Seid Yimam, Kebede Lidetu and Tihtina Belete
- 18215: Resolving Tax Disputes: Market Vendors and Councils in Malawi

- Tizgowere Msiska and Masauko Thawe
- 18163: Is Transparency Enough? An Examination of the Effect of the Extractive Industry Transparency Initiative (EITI) on Accountability, Corruption and Trust in Zambia

- Sidonie East
- 18094: Beyond Greed: Why Armed Groups Tax

- Tanya Bandula-Irwin, Max Gallien, Ashley Jackson, Vanessa van den Boogaard and Florian Weigand
- 18090: Between God, the People, and the State: Citizen Conceptions of Zakat

- Max Gallien, Umair Javed and Vanessa van den Boogaard
- 17583: Should Governments Tax Digital Financial Services? A Research Agenda to Understand Sector-specific Taxes on DFS

- Mary Abounabhan, Laura Munoz, Giulia Mascagni, Wilson Prichard and Fabrizio Santoro
- 17194: Tax and Governance in the Context of Scarce Revenues: Inefficient Tax Collection and its Implications in Rural West Africa

- Rachel Beach and Vanessa van den Boogaard
- 16483: Are Women More Tax Compliant than Men? How Would We Know?

- Jalia Kangave, Ronald Waiswa and Nathan Sebaggala
- 15837: Gender and Tax Compliance: Firm Level Evidence from Ethiopia

- Seid Yimam and Fissha Asmare
- 15813: A Simplified Method for Taxing Multinationals for Developing Countries: Building on the 'Amount B' Proposal to Repair the Transactional Net Margin Method

- Michael C. Durst
- 15812: The Taxation of the Digitalised Economy: An African Study

- Mustapha Ndajiwo
- 15756: Strengthening Tax-Accountability Links: Fiscal Transparency and Taxpayer Engagement in Ghana and Sierra Leone

- Vanessa van den Boogaard, Wilson Prichard, Rachel Beach and Fariya Mohiuddin
- 15723: How to Best Nudge Taxpayers? The Impact of a Tailored Letter Experiment in Eswatini

- Fabrizio Santoro, Edward Groening, Winnie Mdluli and Mbongeni Shongwe
- 15317: Addressing the Challenges of Taxation of the Digital Economy: Lessons for African Countries

- Solomon Rukundo
- 14900: Review of Tax Treaty Practices and Policy Framework in Africa

- Catherine Ngina Mutava
- 14288: Why African Tax Authorities Should Employ More Women: Evidence from the Uganda Revenue Authority - Research in Brief

- Michael Mwondha, Tina Kaidu Barugahara, Mwajumah Nakku Mubiru, Sarah Wasagali Kanaabi and Milly Isingoma Nalukwago
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