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

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

Mulugeta Akalu, Misganaw Gashaw and Zerihun Asegid

17834: Visual Nudges: How Deterrence and Equity Shape Tax Compliance Attitudes and Behaviour in Rwanda

Celeste Scarpini, Fabrizio Santoro and Giulia Mascagni

17828: The Devil in the Detail: Examining Ghana’s New e-Levy From a Policy-design Perspective

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17819: It’s Time to Reform Transfer Pricing Benchmarking

Michael C. Durst

17793: Digital Financial Services and Digital IDs: What Potential do They Have for Better Taxation in Africa?

Celeste Scarpini, Fabrizio Santoro, Laura Munoz, Wilson Prichard and Giulia Mascagni

17788: Understanding the Political Economy of South Africa’s Carbon Tax

Lucy Baker

17787: Small Nets for Big Fish? Tax Enforcement on the Richest – Evidence From Uganda

Fabrizio Santoro and Ronald Waiswa

17784: Data Management at the Senegalese Tax Authority: Insights from a Long-term Research Collaboration

Leo Czajka, Florence Kondylis, Bassirou Sarr and Mattea Stein

17783: An Introduction to Digital Tax Payment Systems in Low-and Middle-Income Countries

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

Frank L.K. Ohemeng and Fariya Mohiuddin

17745: The Political Economy of South Africa’s Carbon Tax

Lucy Baker

17744: Growth or Goods: Examining Tax Morale Among Property Owners in Lagos

Nicole Wilson and Leah Rosenzweig

17687: ICT and Tax Administration in Sub-Saharan Africa: Adopting ITAS in Uganda and Sierra Leone

Giovanni Occhiali, Doris Akol and Philip M. Kargbo

17627: Unpacking ‘Tax Morale’: Distinguishing Between Conditional and Unconditional Views of Tax Compliance

Wilson Prichard

17626: Income Tax Payers Are Not All the Same – A Behavioral Letter Experiment in Eswatini

Fabrizio Santoro

17625: Mobile Money Taxation and Informal Workers: Evidence from Ghana’s E-Levy

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

Imaobong Akpan and Ma Josep Cascant-Sempere

17602: Visual Nudges: How Deterrence and Equity Shape Tax Compliance Attitudes and Behaviour in Rwanda

Fabrizio Santoro and Giulia Mascagni

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

17454: Enablers, Barriers and Impacts of Digital Financial Services: Insights from an Evidence Gap Map and Implications for Taxation

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

Fabrizio Santoro and Ronald Waiswa

17440: Tax Obsessions: Taxpayer Registration and the Informal Sector in sub-Saharan Africa

Mick Moore

17424: The Likely Fiscal and Public Health Effects of an Excise Tax on Sugar sweetened Beverages in Kenya

Corné van Walbeek and Senzo Mthembu

17407: Mandating Digital Tax Tools as a Response to Covid: Evidence from Eswatini

Fabrizio Santoro, Razan Amine and Tanele Magongo

17374: The Economic Impact of the Pandemic in Rwanda: An Analysis of Firm-Level VAT Data

Giulia Mascagni and Adrienne Lees

17234: Tobacco Taxation Factsheet: Cape Verde

Kirsten van der Zee

17233: Tobacco Taxation Factsheet: Benin

Kirsten van der Zee

17232: Tobacco Taxation Factsheet: Burkina Faso

Kirsten van der Zee

17231: Tobacco Taxation Factsheet: Côte d’Ivoire

Kirsten van der Zee

17230: Tobacco Taxation Factsheet: The Gambia

Kirsten van der Zee

17229: Tobacco Taxation Factsheet: Ghana

Kirsten van der Zee

17228: Tobacco Taxation Factsheet: Guinea

Kirsten van der Zee

17227: Tobacco Taxation Factsheet: Guinea Bissau

Kirsten van der Zee

17226: Tobacco Taxation Factsheet: Liberia

Kirsten van der Zee

17225: Tobacco Taxation Factsheet: Mali

Kirsten van der Zee

17224: Tobacco Taxation Factsheet: Niger

Kirsten van der Zee

17223: Tobacco Taxation Factsheet: Nigeria

Kirsten van der Zee

17222: Tobacco Taxation Factsheet: Senegal

Kirsten van der Zee

17220: Tobacco Taxation Factsheet: Sierra Leone

Kirsten van der Zee

17218: Tobacco Taxation Factsheet: Togo

Kirsten van der Zee

17210: Beyond Greed: Why Armed Groups Tax

Tanya Bandula-Irwin, Max Gallien, Ashley Jackson, Vanessa van den Boogaard and Florian Weigand

17197: Digital Payments Taxation Factsheet: Tanzania

Ifeoluwa Olawole, Adrienne Lees and Mary Abounabhan

17196: Digital Payments Taxation Factsheet: Kenya

Ifeoluwa Olawole, Mary Abounabhan and Hannelore Niesten

17195: Digital Payments Taxation Factsheet: Uganda

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

Rachel Beach and Vanessa van den Boogaard

17193: Taliban Taxation in Afghanistan: (2006-2021)

Rahmatullah Amiri and Ashley Jackson

17171: Should Governments Tax Digital Financial Services? A Research Agenda to Understand Sector-Specific Taxes on DFS

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?

Fabrizio Santoro, Laura Munoz, Wilson Prichard and Giulia Mascagni

17080: The Promise and Limitations of Information Technology for Tax Mobilisation

Oyebola Okunogbe and Fabrizio Santoro