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Working Papers

From Institute of Development Studies, International Centre for Tax and Development
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18297: Digital IDs and Digital Payments – Opportunities and Challenges for Tax Administration Downloads
Fabrizio Santoro, Wilson Prichard and Giulia Mascagni
18296: Taxing High Net Worth Individuals in Nigeria: Preliminary Insights and the Case of Borno State Downloads
Giovanni Occhiali, Jalia Kangave and Hamza Ahmed Khan
18295: A Climate Treaty for the Global Taxation of Carbon Downloads
Tatiana Falcão
18294: Multilateral Carbon Tax Treaty (MCTT) Downloads
Tatiana Falcão
18293: Test Title Downloads
Test Test
18281: Can Rural Property Tax Generate Revenue? A Simple Accounting Exercise in Sierra Leone Downloads
Kevin Grieco
18277: Indirect Rule: Armed Groups and Customary Chiefs in Eastern DRC Downloads
Soeren J. Henn, Gauthier Marchais, Christian Mastaki Mugaruka and Raúl Sánchez de la Sierra
18276: Engendering Taxation: a Research and Policy Agenda Downloads
Anuradha Joshi, Jalia Kangave and Vanessa van den Boogaard
18275: Re-evaluating Uganda’s Mobile Money Tax Downloads
Christopher Wales
18274: A Tax Strategy for a Digital Uganda Downloads
Christopher Wales
18266: Getting Targets Right: How Much Revenue can Lower-Income Countries Raise? Downloads
Max Gallien, Adrienne Lees and Giulia Mascagni
18265: Finding the Missing Stone: Mobile Money and the Quality of Tax Policy and Administration Downloads
Ablam Estel Apeti and Eyah Denise Edoh
18264: Are Trade Rules Undermining Taxation of the Digital Economy in Africa? Downloads
Karishma Banga and Alexander Beyleveld
18263: Using Digital Technologies to Improve Tax Collection – the Case of Togo Downloads
Kang’oro, Dorothy, Fidele Ngerero and Ignatius Odongo
18262: Towards Gender Equality in Tax and Fiscal Systems: Moving Beyond the Implicit-Explicit Bias Framework Downloads
Caren Grown and Giulia Mascagni
18237: The E-Levy and Merchant Payment Exemption in Ghana Downloads
Celeste Scarpini, Fabrizio Santoro, Mary Abounabhan and Awa Diouf
18236: Mobile Money Taxes: Knowledge, Perceptions and Politics. The Case of Ghana Downloads
Mary Abounabhan, Awa Diouf, Fabrizio Santoro, Carlos Sakyi-Nyarko and Celeste Scarpini
18233: Digital Tax Policy and Tax Revenue Collection in Cameroon Downloads
Fossong Derrick, Ashu Mc Moi Ndi and Fabrizio Santoro
18228: Technology Evolution and Tax Compliance: Evidence from Rwanda Downloads
Lucia Rossel, Fabrizio Santoro and Naphtal Hakizimana
18223: Are Trade Rules Undermining Taxation of the Digital Economy in Africa? Downloads
Karishma Banga and Alexander Beyleveld
18216: E-tax System Adoption and Tax Compliance in Ethiopia: Large and Medium Taxpayers' Experience Downloads
Seid Yimam, Kebede Lidetu and Tihtina Belete
18215: Resolving Tax Disputes: Market Vendors and Councils in Malawi Downloads
Tizgowere Msiska and Masauko Thawe
18214: Finding the Missing Stone: Mobile Money and the Quality of Tax Policy and Administration Downloads
Ablam Estel Apeti and Eyah Denise Edoh
18205: Digital Tax Policy and Tax Revenue Collection in Cameroon Downloads
Fossong Derrick and Ashu Mc Moi Ndi
18195: Protest Matters: The Effects of Protests on Economic Redistribution Downloads
Belinda Archibong, Tom Moerenhout and Evans Osabuohien
18192: Implementation Obstacles and Political Appeal of Environmental Taxes in Sub-Saharan Africa: Reflections from Selected Countries Downloads
Giovanni Occhiali
18191: Presumptive Taxation and Equity: Evidence from the Ethiopian Informal Sector Downloads
Fisha Asmare, Seid Yimam and Etsehiwot Semreab
18184: Using Machine Learning to Create a Property Tax Roll: Evidence from the City of Kananga, D.R. Congo Downloads
Augustin Bergeron, Arnaud Fournier, John Kabeya Kabeya, Gabriel Tourek and Jonathan L. Weigel
18176: Digitalisation and Subnational Tax Administration in Nigeria Downloads
Abdulsalam Masud, Sani Damamisau Mohammed and Yusuf Abdu Gimba
18170: Not-So-Freeway: Informal Highway Taxation and Armed Groups in North-East India Downloads
Shalaka Thakur
18169: Tax Treaty Shopping and Developing Countries: Serious Potential for Tax Revenue Losses Downloads
Maarten van 't Riet and Arjan Lejour
18163: Is Transparency Enough? An Examination of the Effect of the Extractive Industry Transparency Initiative (EITI) on Accountability, Corruption and Trust in Zambia Downloads
Sidonie East
18158: Using Digital Technologies to Improve Tax Collection – the Case of Togo Downloads
Kang’oro, Dorothy, Fidele Ngerero and Ignatius Odongo
18114: Mobile Money Taxation and Informal Workers: Evidence from Ghana’s E-Levy Downloads
Nana Akua Anyidoho, Max Gallien, Mike Rogan and Vanessa van den Boogaard
18108: Tax Treaty Shopping and Developing Countries Downloads
Maarten van 't Riet and Arjan Lejour
18097: Inclusive and Effective International Tax Cooperation: Views From the Global South Downloads
Lucinda Cazdow, Martin Hearson, Frederik Heitmüller, Katharina Kuhn, Okanga Okagna and Tovony Randriamanalina
18096: Tax Treaty Norms Among Lower- Income Countries and the Role of the UN Model: Past, Present and Potential Downloads
Martin Hearson, Frederik Heitmüller and Vincent Arel-Bundock
18095: The Politics of Taxation and Tax Reform in Times of Crisis: Covid-19 and Attitudes Towards Taxation in Sierra Leone Downloads
Vanessa van den Boogaard, Wilson Prichard and Nicolas Orgeira
18094: Beyond Greed: Why Armed Groups Tax Downloads
Tanya Bandula-Irwin, Max Gallien, Ashley Jackson, Vanessa van den Boogaard and Florian Weigand
18093: Explaining Informal Taxation and Revenue Generation: Evidence from south-central Somalia Downloads
Vanessa van den Boogaard and Fabrizio Santoro
18090: Between God, the People, and the State: Citizen Conceptions of Zakat Downloads
Max Gallien, Umair Javed and Vanessa van den Boogaard
18088: Rethinking Formalisation: A Conceptual Critique and Research Agenda Downloads
Max Gallien and Vanessa van den Boogaard
18087: Zakat, Non-State Welfare Provision and Redistribution in Times of Crisis: Evidence from the Covid-19 Pandemic Downloads
Max Gallien, Umair Javed and Vanessa van den Boogaard
18086: Unpacking ‘Tax Morale’: Distinguishing Between Conditional and Unconditional Views of Tax Compliance Downloads
Wilson Prichard
18080: Technology Evolution and Tax Compliance: Evidence from Rwanda Downloads
Naphtal Hakizimana and Fabrizio Santoro
18079: Catch Them If You Can: The Politics and Practice of a Taxpayer Registration Exercise Downloads
Max Gallien, Giovanni Occhiali and Vanessa van den Boogaard
18076: Women in Ethiopian Tax Administration: Evidence on Representation and Performance Downloads
Seid Yimam and Yalew Mekonnen
18075: Digitalisation and Subnational Tax Administration in Nigeria Downloads
Mas’ud, Abdulsalam, Sani Damamisau Mohammed and Yusuf Abdu Gimba
18073: Tax and Governance in the Context of Scarce Revenues: Inefficient Tax Collection and its Implications in Rural West Africa Downloads
Rachel Beach and Vanessa van den Boogaard
18072: Missing the Forest for the Trees: Ekiti State’s Quest for Forestry Revenue and its Impact on Forest Management Downloads
Giovanni Occhiali and Michael Falade
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