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Research within Tax Administration: from Monitoring Revenue to Influencing Policy
Published by: Institute of Development Studies
This paper discusses the role played by research departments within tax administration, drawing on the experiences of officials from eight African revenue authorities.
Are Trade Rules Undermining Taxation of the Digital Economy in Africa?
Published by: International Centre for Tax and Development
Countries have the potential to tax the digital economy through a combination of at least these four measures, which can be incorporated into their industrial policy and revenue collection strategies.
Are Trade Rules Undermining Taxation of the Digital Economy in Africa?
Published by: IDS
African countries are currently considering provisions in the AfCFTA and at the WTO to liberalise digital trade. As they face mounting...
Introduction: Enacting Peace Amid Violence: Nonviolent Civilian Agency in Violent Conflict
Published by: BRILL
Worldwide, civilians experiencing violence make agential choices about how they interact with conflict landscapes. This special issue assembles contributions that specifically deepen our understanding of nonviolent civilian agency amid violence.
Implementation Obstacles and Political Appeal of Environmental Taxes in Sub-Saharan Africa: Reflections from Selected Countries
Published by: Institute of Development Studies
Increasing the slow pace of adoption of environmental taxes across low-income countries has become a significant priority among...
Rethinking Tax Registration: Stumbling Blocks and Building Blocks
Revenue administrations have recently been investing significant efforts into registering a large number of new taxpayers, in the...
Technology Evolution and Tax Compliance: Evidence from Rwanda
Published by: Institute of Development Studies
Information technology (IT) has great potential to help increase taxpayer compliance and revenue collection. Despite the increasing use...
Chronic Poverty Advisory Network (CPAN)
The Chronic Poverty Advisory Network (CPAN) is a network of researchers, policy makers and practitioners across 17 low- and...