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Working Papers

From Institute of Development Studies, International Centre for Tax and Development
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17843: Technology and Tax: Adoption and Impacts of E-services in Rwanda Downloads
Fabrizio Santoro, Adrienne Lees, Marco Carreras, Theonille Mukamana, Naphtal Hakizimana and Yves Nsengyiumva
17836: The Tax Response to COVID-19 in Ethiopia: Lessons for the Future Downloads
Mulugeta Akalu, Misganaw Gashaw and Zerihun Asegid
17834: Visual Nudges: How Deterrence and Equity Shape Tax Compliance Attitudes and Behaviour in Rwanda Downloads
Celeste Scarpini, Fabrizio Santoro and Giulia Mascagni
17828: The Devil in the Detail: Examining Ghana’s New e-Levy From a Policy-design Perspective Downloads
Ictd
17819: It’s Time to Reform Transfer Pricing Benchmarking Downloads
Michael C. Durst
17793: Digital Financial Services and Digital IDs: What Potential do They Have for Better Taxation in Africa? Downloads
Celeste Scarpini, Fabrizio Santoro, Laura Munoz, Wilson Prichard and Giulia Mascagni
17788: Understanding the Political Economy of South Africa’s Carbon Tax Downloads
Lucy Baker
17787: Small Nets for Big Fish? Tax Enforcement on the Richest – Evidence From Uganda Downloads
Fabrizio Santoro and Ronald Waiswa
17784: Data Management at the Senegalese Tax Authority: Insights from a Long-term Research Collaboration Downloads
Leo Czajka, Florence Kondylis, Bassirou Sarr and Mattea Stein
17783: An Introduction to Digital Tax Payment Systems in Low-and Middle-Income Countries Downloads
Moyosore Arewa and Fabrizio Santoro
17755: The Enigma of the Central–Local Government Relationship and its Impact on Property Tax Administration in Developing Countries: The Ghanaian Perspective Downloads
Frank L.K. Ohemeng and Fariya Mohiuddin
17745: The Political Economy of South Africa’s Carbon Tax Downloads
Lucy Baker
17744: Growth or Goods: Examining Tax Morale Among Property Owners in Lagos Downloads
Nicole Wilson and Leah Rosenzweig
17687: ICT and Tax Administration in Sub-Saharan Africa: Adopting ITAS in Uganda and Sierra Leone Downloads
Giovanni Occhiali, Doris Akol and Philip M. Kargbo
17627: Unpacking ‘Tax Morale’: Distinguishing Between Conditional and Unconditional Views of Tax Compliance Downloads
Wilson Prichard
17626: Income Tax Payers Are Not All the Same – A Behavioral Letter Experiment in Eswatini Downloads
Fabrizio Santoro
17625: 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
17624: Do Tax Policies Discriminate Against Female Traders? A Gender Framework to Study Informal Marketplaces in Nigeria Downloads
Imaobong Akpan and Ma Josep Cascant-Sempere
17602: Visual Nudges: How Deterrence and Equity Shape Tax Compliance Attitudes and Behaviour in Rwanda Downloads
Fabrizio Santoro and Giulia Mascagni
17583: Should Governments Tax Digital Financial Services? A Research Agenda to Understand Sector-specific Taxes on DFS Downloads
Mary Abounabhan, Laura Munoz, Giulia Mascagni, Wilson Prichard and Fabrizio Santoro
17454: Enablers, Barriers and Impacts of Digital Financial Services: Insights from an Evidence Gap Map and Implications for Taxation Downloads
Philip Mader, Maren Duvendack, Adrienne Lees, Aurelie Larquemin and Keir Macdonald
17443: Small Nets for Big Fish? Tax Enforcement on the Richest – Evidence from Uganda Downloads
Fabrizio Santoro and Ronald Waiswa
17440: Tax Obsessions: Taxpayer Registration and the Informal Sector in sub-Saharan Africa Downloads
Mick Moore
17424: The Likely Fiscal and Public Health Effects of an Excise Tax on Sugar sweetened Beverages in Kenya Downloads
Corné van Walbeek and Senzo Mthembu
17407: Mandating Digital Tax Tools as a Response to Covid: Evidence from Eswatini Downloads
Fabrizio Santoro, Razan Amine and Tanele Magongo
17374: The Economic Impact of the Pandemic in Rwanda: An Analysis of Firm-Level VAT Data Downloads
Giulia Mascagni and Adrienne Lees
17234: Tobacco Taxation Factsheet: Cape Verde Downloads
Kirsten van der Zee
17233: Tobacco Taxation Factsheet: Benin Downloads
Kirsten van der Zee
17232: Tobacco Taxation Factsheet: Burkina Faso Downloads
Kirsten van der Zee
17231: Tobacco Taxation Factsheet: Côte d’Ivoire Downloads
Kirsten van der Zee
17230: Tobacco Taxation Factsheet: The Gambia Downloads
Kirsten van der Zee
17229: Tobacco Taxation Factsheet: Ghana Downloads
Kirsten van der Zee
17228: Tobacco Taxation Factsheet: Guinea Downloads
Kirsten van der Zee
17227: Tobacco Taxation Factsheet: Guinea Bissau Downloads
Kirsten van der Zee
17226: Tobacco Taxation Factsheet: Liberia Downloads
Kirsten van der Zee
17225: Tobacco Taxation Factsheet: Mali Downloads
Kirsten van der Zee
17224: Tobacco Taxation Factsheet: Niger Downloads
Kirsten van der Zee
17223: Tobacco Taxation Factsheet: Nigeria Downloads
Kirsten van der Zee
17222: Tobacco Taxation Factsheet: Senegal Downloads
Kirsten van der Zee
17220: Tobacco Taxation Factsheet: Sierra Leone Downloads
Kirsten van der Zee
17218: Tobacco Taxation Factsheet: Togo Downloads
Kirsten van der Zee
17210: Beyond Greed: Why Armed Groups Tax Downloads
Tanya Bandula-Irwin, Max Gallien, Ashley Jackson, Vanessa van den Boogaard and Florian Weigand
17197: Digital Payments Taxation Factsheet: Tanzania Downloads
Ifeoluwa Olawole, Adrienne Lees and Mary Abounabhan
17196: Digital Payments Taxation Factsheet: Kenya Downloads
Ifeoluwa Olawole, Mary Abounabhan and Hannelore Niesten
17195: Digital Payments Taxation Factsheet: Uganda Downloads
Adrienne Lees and Daniela Villacreces Villaces
17194: 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
17193: Taliban Taxation in Afghanistan: (2006-2021) Downloads
Rahmatullah Amiri and Ashley Jackson
17171: Should Governments Tax Digital Financial Services? A Research Agenda to Understand Sector-Specific Taxes on DFS Downloads
Laura Munoz, Giulia Mascagni, Wilson Prichard and Fabrizio Santoro
17113: Digital Financial Services and Digital IDs: What Potential do They Have for Better Taxation in Africa? Downloads
Fabrizio Santoro, Laura Munoz, Wilson Prichard and Giulia Mascagni
17080: The Promise and Limitations of Information Technology for Tax Mobilisation Downloads
Oyebola Okunogbe and Fabrizio Santoro
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