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Working Papers

From Institute of Development Studies, International Centre for Tax and Development
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18406: Tax Earmarking and Political Participation: Theory and Evidence from Ghana Downloads
Mats Ahrenshop
18399: Taxing Mobile Money in Kenya: Impact on Financial Inclusion Downloads
Awa Diouf, Marco Carreras and Fabrizio Santoro
18397: Unsuccessful Implementation of the OECD Transfer Pricing Guidelines in Low-Income Countries: The Case of Ethiopia Downloads
Nathanael Tilahun and Abebe G. Yihdego
18396: Does Collecting Taxes Erode the Accountability of Informal Leaders? Evidence from the DRC Downloads
Augustin Bergeron, Elie Kabue Ngindu, Gabriel Tourek and Jonathan L. Weigel
18386: TEST TEST Downloads
Test Test
18385: Enhancing Taxpayer Registration with Inter-Institutional Data Sharing – Evidence from Uganda Downloads
Celeste Scarpini, Fabrizio Santoro, Ronald Waiswa, Moyo Arewa and Jane Nabuyondo
18384: Test Title Downloads
Test Test
18383: Unsuccessful Implementation of the OECD Transfer Pricing Guidelines in Low-Income Countries: The Case of Ethiopia Downloads
Nathanael Tilahun and Abebe G. Yihdego
18380: Enhancing Taxpayer Registration with Inter-Institutional Data Sharing – Evidence from Uganda Downloads
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 Downloads
Augustin Bergeron, Elie Kabue Ngindu, Gabriel Tourek and Jonathan L. Weige
18378: Women in Ethiopian Tax Administration: Evidence on Representation and Performance Downloads
Seid Yimam and Yalew Mekonnen
18377: The Price of Simplicity: Skewed and Regressive Taxation in Accra’s Informal Sector Downloads
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? Downloads
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 Downloads
Fissha Asmare, Seid Yimam and Etsehiwot Semreab
18371: Tax Revenue in Emerging Markets and Developing Countries: Does Digital Finance Matter? Downloads
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 Downloads
Alphonse Noah and Ruth Tacneng
18367: Cameroon’s Tax on Mobile Money: Implications for Agents' Performance and Revenue Sustainability Downloads
Alphonse Noah and Ruth Tacneng
18363: The E-levy and Merchant Payment Exemption in Ghana Downloads
Celeste Scarpini, Fabrizio Santoro, Mary Abounabhan and Awa Diouf
18362: Pathways Into the Tax Net: Better Ways to Register African Taxpayers Downloads
Edward Groening, Mick Moore, Denis Mukama and Ronald Waiswa
18361: How Will Central Bank Digital Currencies (CBDCs) Influence Tax Administration in Developing Countries? Downloads
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 Downloads
Kevin Grieco
18359: Taxation Policies, Processes, and Performances of Mobile Money Providers in Côte d’Ivoire Downloads
Hannelore Niesten
18358: Pathways into the Tax Net: Better Ways to Register African Taxpayers Downloads
Edward Groening, Mick Moore, Denis Mukama and Ronald Waiswa
18355: Not-So-Freeway: Informal Highway Taxation and Armed Groups in North-East India Downloads
Shalaka Thakur
18354: Technology Evolution and Tax Compliance: Evidence from Rwanda Downloads
Naphtal Hakizimana and Fabrizio Santoro
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
18275: Re-evaluating Uganda’s Mobile Money Tax Downloads
Christopher Wales
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
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
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
18094: Beyond Greed: Why Armed Groups Tax Downloads
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 Downloads
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 Downloads
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 Downloads
Rachel Beach and Vanessa van den Boogaard
16483: Are Women More Tax Compliant than Men? How Would We Know? Downloads
Jalia Kangave, Ronald Waiswa and Nathan Sebaggala
15837: Gender and Tax Compliance: Firm Level Evidence from Ethiopia Downloads
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 Downloads
Michael C. Durst
15812: The Taxation of the Digitalised Economy: An African Study Downloads
Mustapha Ndajiwo
15756: Strengthening Tax-Accountability Links: Fiscal Transparency and Taxpayer Engagement in Ghana and Sierra Leone Downloads
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 Downloads
Fabrizio Santoro, Edward Groening, Winnie Mdluli and Mbongeni Shongwe
15317: Addressing the Challenges of Taxation of the Digital Economy: Lessons for African Countries Downloads
Solomon Rukundo
14900: Review of Tax Treaty Practices and Policy Framework in Africa Downloads
Catherine Ngina Mutava
14288: Why African Tax Authorities Should Employ More Women: Evidence from the Uganda Revenue Authority - Research in Brief Downloads
Michael Mwondha, Tina Kaidu Barugahara, Mwajumah Nakku Mubiru, Sarah Wasagali Kanaabi and Milly Isingoma Nalukwago
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