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Why the Informal Sector Is Not a Tax Goldmine

Max Gallien - Institute of Development Studies (IDS)
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Property Taxes in Sri Lanka: Proposal for a More Effective Valuation Method

Mick Moore - Institute of Development Studies (IDS)
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Digital Public Infrastructure and Tax: High Stakes, High Rewards

Daisy Ogembo, Philip Mader, Fabrizio Santoro - Institute of Development Studies (IDS)
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Political alignment and tax audits: Evidence from South African firms

Fadzayi Chingwere, Aimable Nsabimana & Kunal Sen - United Nations University World Institute for Development Economics Research (UNU-WIDER)
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Poor Protection: The Role of Taxes and Social Benefits in the Developing World During Crises

Open Access Book
Maria Jouste, Ravi Kanbur, Jukka Pirttilä et al. (ed.) - United Nations University World Institute for Development Economics Research (UNU-WIDER)
This book examines the role of social protection and taxation systems in developing countries during times of crises. The main objective of the work is to promote understanding about proper crisis response, and the way social protection and tax systems can be made more sustainable to support countries’ paths through and out of economic crises.
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A brief history of taxation in Uganda: From pre-colonial times to the present

Odd-Helge Fjeldstad, Godfrey B. Asiimwe - Chr.Michelsen Institute (CMI)
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Taxing for Development: Contested Ideas, the State, and Commodity Taxes in Argentina

Open Access Book
Matt Barlow - Development Studies Association (DSA)
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Tax Dealings: State and private sector relations in Somalia

UNU-WIDER
Gayatri Sahgal - Chr.Michelsen Institute (CMI)
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Terrorism and taxation in Mozambique with special reference to Cabo Delgado Province

Júlio Machele & Teles Huo - United Nations University World Institute for Development Economics Research (UNU-WIDER)
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The legacy of rebel taxation on post-conflict fiscal capacity

Andrea Arroyo Petro, Vincenzo Bove, Jessica Di Salvatore et al. - United Nations University World Institute for Development Economics Research (UNU-WIDER)
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Tax expenditures country report: Colombia

Liliana Heredia-Rodríguez, Mauricio Salazar-Sáenz, Gabriel Millán-Arias - German Institute of Development and Sustainability (IDOS)
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Effects of withholding value-added tax in Uganda

Karri Vuoristo - United Nations University World Institute for Development Economics Research (UNU-WIDER)
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Tax code complexity, tax advisor services and firm outcomes: Evidence from South Africa

Nadine Riedel, Franziska Sicking & Ida Zinke - United Nations University World Institute for Development Economics Research (UNU-WIDER)
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Tax incentives and charitable giving: What do South Africa's new digital tools mean?

Fadzayi Chingwere, Eleni Yitbarek & Nicky Nicholls - United Nations University World Institute for Development Economics Research (UNU-WIDER)
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Do civil wars shape citizens' attitudes towards taxation? Micro-level evidence from Africa

Alessandro Belmonte, Vincenzo Bove & Jessica Di Salvatore - United Nations University World Institute for Development Economics Research (UNU-WIDER)
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Tax dealing: State and private sector relations in Somalia

Gayatri Sahgal - United Nations University World Institute for Development Economics Research (UNU-WIDER)
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Are you willing to pay? War and citizen's readiness to pay tax: The case of Ukraine

Lesley-Ann Daniels & Frank Borge Wietzke - United Nations University World Institute for Development Economics Research (UNU-WIDER)
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Tax effort and capacity in South Africa: A provincial perspectives

Theshne Kisten, Mmalefa Motaung & Nhlonipho Sehlangu - United Nations University World Institute for Development Economics Research (UNU-WIDER)
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Working Paper pdf Effects of withholding value-added tax in Uganda

Karri Vuoristo - United Nations University World Institute for Development Economics Research (UNU-WIDER)
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Tax expenditures country report: the United Kingdom

Adrian Sinfield - German Institute of Development and Sustainability (IDOS)
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Nigeria’s historic tax reform lead by ICTD tax course alumnus

Institute of Development Studies - Institute of Development Studies (IDS)
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How could taxing illicit financial flows contribute to financing a universal child benefit in Ghana?

Enrico Nichelatti & Adnan Abdulaziz Shahir - United Nations University World Institute for Development Economics Research (UNU-WIDER)
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Unpacking Informality for Tax Purposes: Evidence from Urban Zimbabwe

Abel Gwaindepi & Hellen Venganai - Danish Institute for International Studies (DIIS)
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Broadening and deepening South Africa’s personal income tax base

UNU-WIDER - United Nations University World Institute for Development Economics Research (UNU-WIDER)
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Progressive tax reform in Uganda: More revenues and less inequality

Maria Jouste, Tina Kaidu Barugahara, Joseph Okello Ayo et al. - United Nations University World Institute for Development Economics Research (UNU-WIDER)
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Towards a New Solution for Taxing Cross-border Services? Trade-offs in Designing UN Tax Convention Protocol 1

Florian Dierich - Institute of Development Studies (IDS)
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Tracking and taxing Cross-Border Digital Transactions: The Case of VAT in Senegal

Awa Diouf, Hannelore Niesten - Institute of Development Studies (IDS)
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To trust or not to trust? Taxation from the perspective of businesspeople in Tanzania

Viola Asri, Odd-Helge Fjeldstad, Lucas Katera, Samwel Nassary - Chr.Michelsen Institute (CMI)
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Promoting a More Progressive Approach - Evaluating the Impact of Social and Fiscal Policies in Mexico and Colombia amidst the Covid-19 Pandemic

Alma Luisa Rodríguez, Leal Isla, Máximo Ernesto, Jaramillo-Molina - The Agence Française de Développement (AFD)
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Taxing billionaires: wealth dynamics and revenues from a global minimum tax

Kane Border, Gabriel Zucman & Panayiotis Nicolaides - Real Instituto Elcano
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Bringing tax expenditures into the debate on financing for development

Christian von Haldenwang - German Institute of Development and Sustainability (IDOS)
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Tax Expenditure Country Report: Morocco

Fouzi Mourji - German Institute of Development and Sustainability (IDOS)
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Public Support for Wealth and Progressive Taxes in Pakistan

Max Gallien, Umair Javed, Vanessa van den Boogaard - Institute of Development Studies (IDS)
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The Tax Era of Development: Taxing Smarter for Equity, Growth, and Resilience

Max Gallien, Martin Hearson, Giulia Mascagni et al. - Institute of Development Studies (IDS)
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The power of receipts: Enhancing VAT compliance in Tanzania through customer incentives

Kanuda Buluba, Odd-Helge Fjeldstad, Osama Moeed Nawab et al. - Chr.Michelsen Institute (CMI)
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Taxation and Industrialization: Global Evidence from the Introduction of the Value Added Tax

Grégoire Rota-Graziosi, Rabah Arezki, Frederick van Der Ploeg et al. - Centre d'Etudes et de Recherches sur le Développement International (CERDI)
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Uganda’s tax system is a drain on small businesses: how to set them free

Adrienne Lees - Institute of Development Studies (IDS)
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Gendered tax burdens in contexts of high informality

Abel Gwaindepi - Danish Institute for International Studies (DIIS)
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How resilient are tax-benefit systems in times of crisis? New evidence from Ghana, South Africa, and Ecuador using microsimulation

Kwabena Adu-Ababio - United Nations University World Institute for Development Economics Research (UNU-WIDER)
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Inequality and redistributive taxation in the Global South

Andrea Vaccaro - United Nations University World Institute for Development Economics Research (UNU-WIDER)
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Carbon taxation and firm behaviour in emerging economies: Evidence from South Africa

Johannes Gallé, Rodrigo Oliveira, Daniel Overbeck et al. - United Nations University World Institute for Development Economics Research (UNU-WIDER)
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Why property tax reforms fail: Lessons from Tanzania

Odd-Helge Fjeldstad, Lucas Katera, Ingrid Hoem Sjursen - Chr.Michelsen Institute (CMI)
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Taxation and Business Development in Zanzibar Insights from a Business Survey

Viola Asri, Odd-Helge Fjeldstad, Lucas Katera, Samwel Nassary, Ahmed Saadat - Chr.Michelsen Institute (CMI)
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Tax and Gender: Why Informality Matters

Max Gallien, Eugenie Marie Victorine Ribault, Michael Rogan, Vanessa van den Boogaard - Institute of Development Studies (IDS)
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Furthering a feminist fiscal agenda: Engendering tax and development

Development Policy Review
Anuradha Joshi, Jalia Kangave, Vanessa van den Boogaard - Institute of Development Studies (IDS)
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Extraverted conflict economies and indirect taxes: New directions in the study of checkpoints and conflict

Peer Schouten - Danish Institute for International Studies (DIIS)
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Taxing the poor or fixing the system? A better alternative to VAT increases

Ada Jansen, Wynnona Steyn, Abena Lardi-Odam - United Nations University World Institute for Development Economics Research (UNU-WIDER)
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Imagined solidarity around tax practices in Namibia

ohanna Söderström, Lise Rakner - Chr.Michelsen Institute (CMI)
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Climate Clubs: An International Tax Law Perspective

Intertax
Alice Pirlot - The Graduate Institute of International and Development Studies (IHEID)
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Tax Expenditure Country Report: Brazil

Paolo de Renzio, Manoel Pires, Natalia Rodrigues, Giosvaldo Teixeira Junior - German Institute of Development and Sustainability (IDOS)
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In their own words: A personnel exchange between African tax data labs is a small but important example of the value of cooperation

Sebastian Ssebuyira, Raisibe Gololo - United Nations University World Institute for Development Economics Research (UNU-WIDER)
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Effective Tax Burden on Mobile Network Operators in Africa

Daouda Bamba, Alou Adessé Dama, Grégoire Rota-Graziosi - Fondation pour les études et recherches sur le développement international (FERDI)
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Taxing high-net-worth individuals in Nigeria: Challenges and opportunities for policy-makers from a preliminary investigation

Development Policy Review
Giovanni Occhiali, Jalia Kangave, Hamza Ahmed Khan - Institute of Development Studies (IDS)
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Simplified Taxation in Africa: What We Know – and Need to Know

Max Gallien, Christopher Hoy, Hitomi Komatsu et al. - Institute of Development Studies (IDS)
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Scenarios for Negotiating a UN Framework Convention on International Tax

Frederik Heitmüller - Institute of Development Studies (IDS)
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Taxing the Wealthy in Lower-Income Countries: Why It’s Important, and How to Do It

iovanni Occhiali, Giulia Mascagni, Wilson Prichard, Martin Hearson - Institute of Development Studies (IDS)
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Taxation and Governance in Post-Apartheid South Africa: Prospects for a Fiscal Social Contract

Sansia Blackmore, Odd-Helge Fjeldstad - Chr.Michelsen Institute (CMI)
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Public Trust in Tax 2024 – Latin America and Beyond

OECD Development Centre OECD/DC
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Donations and tax incentives Evidence from South Africa

Fadzayi Chingwere et al. - United Nations University World Institute for Development Economics Research (UNU-WIDER)
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Climate shocks and economic resilience. Evidence from Zambia's formal sector

Kwabena Adu-Ababio et al. - United Nations University World Institute for Development Economics Research (UNU-WIDER)
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Intended and unintended consequences of anti-avoidance rules. Evidence from Uganda

Muhammad Bashir et al. - United Nations University World Institute for Development Economics Research (UNU-WIDER)
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Toolkit for the estimation of tax gaps using a bottom-up approach

Mostafa Bahbah et al. - United Nations University World Institute for Development Economics Research (UNU-WIDER)
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How conflict and illicit economies undermine fiscal stability in Colombia

Santiago Tobón - United Nations University World Institute for Development Economics Research (UNU-WIDER)
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Revenue Statistics in Africa 2024

OECD et al. - OECD Development Centre OECD/DC
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The Global Tax Expenditures Transparency Index: Companion Paper

Agustin Redonda, Lucas Millan, Christian von Haldenwang et al - German Institute of Development and Sustainability (IDOS)
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Estimating the value-added tax gap in Tanzania

Amina Ebrahim et al. - United Nations University World Institute for Development Economics Research (UNU-WIDER)
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Tax Capacity in the West African Economic and Monetary Union

Alou Adessé Dama, Anouck Daubrée, Grégoire Rota-Graziosi - Centre d'Etudes et de Recherches sur le Développement International (CERDI)
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A Climate of Equality. Protecting the Environment and Safeguarding Justice in a Progressive Tax System

Tatiana Falcão, Jacqueline Cottrell - Vienna Institute for International Dialogue and Cooperation (VIDC)
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Centring Race: Unpacking Informality Through the Lens of Black Tax

European Journal of Development Research
Annalena Oppel - European Association of Development Research and Training Institutes (EADI)
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Redefining tax progressivity in developing countries. The Progressive Vertical Index

Ricardo Guerrero Fernandez - United Nations University World Institute for Development Economics Research (UNU-WIDER)
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Taxation in the context of high informality: Conceptual challenges and evidence from Sub-Saharan Africa

Review of Development Economics
Abel Gwaindepi - Danish Institute for International Studies (DIIS)
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Public opposition to fuel taxes in Europe: how important is social disadvantage and how do welfare regimes compare?

Journal of European Social Policy
Milena Büchs, Elena Bastianelli, Sylke V Schnepf - Sustainability Research Institute, School of Earth and Environment, University of Leeds (SRI)
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Improving Revenue Collection in Malawi. Tax Collectors’ Perspectives

Nyanyiwe Sulu, Mick Moore - Institute of Development Studies (IDS)
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The International Tax Regime Complex: Understanding Change in Global Tax Governance

Katharina Kuhn, Lucinda Cadzow, Frederik Heitmüller et al. - Institute of Development Studies (IDS)
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Differential Bunching Impacts Across the Income Distribution: Evidence from Tax Administrative Data

European Journal of Development Research
Kwabena Adu-Ababio, Samuel Bryson, Evaristo Mwale, John Rand - United Nations University World Institute for Development Economics Research (UNU-WIDER)
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The Effect of Citizens’ Perception of Governance on Tax Compliance: A Cross-Country Analysis Study for 32 Sub-Saharan African Countries

The European Journal of Development Research
Enrico Nichelatti, Heikki Hiilamo - United Nations University World Institute for Development Economics Research (UNU-WIDER)
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Do tax revenues track economic growth? Comparing panel data estimators

Economic Modelling
Antoine Cornevin, Juan Sebastian Corrales , Juan Pablo Angel Mojica - The Graduate Institute of International and Development Studies (IHEID)
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The effects of a risk-based approach to tax examinations: evidence from a tax pilot programme in Tanzania

International Tax and Public Finance
Amina Ebrahim, Elineema Kisanga, Ezekiel Swema et al. - United Nations University World Institute for Development Economics Research (UNU-WIDER)
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Distributive Impact of Green Taxes in Mexico

John R. Scott; Ricardo Massa; Ana Cecilia Parada - The Agence Française de Développement (AFD)
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What happens when you tax the rich?

Christopher Axelson, Jukka Pirttilä, Antonia Hohmann, Roxanne Raabe, Nadine Riedel - United Nations University World Institute for Development Economics Research (UNU-WIDER)
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WIDER Annual Lecture Brief | The billionaire tax – a (modest) proposal for the 21st century

Gabriel Zucman - United Nations University World Institute for Development Economics Research (UNU-WIDER)
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Taxation of Fisheries in Kenya: Neither Improving Management nor Raising Revenue?

G. Occhiali, O. Okello - Institute of Development Studies (IDS)
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Research within Tax Administration: from Monitoring Revenue to Influencing Policy

Adrienne Lees, Giulia Mascagni - Institute of Development Studies (IDS)
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Taxing Mobile Money in Africa: Risk and Reward

Martin Hearson, Philip Mader, Mary Abounabhan et al. - Institute of Development Studies (IDS)
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Quelle serait l’efficacité d’une taxe carbone sur le transport maritime ?

Fondation pour les études et recherches sur le développement international (FERDI)
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Tax Expenditures Country Report: The Netherlands

Rocus Opstal - German Institute of Development and Sustainability (IDOS)
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On the acceptance of high carbon taxes in low- and middle-income countries: a conjoint survey experiment

Environmental Research Letters
Daniele Malerba, Babette Never, Lukas Fesenfeld et al. - German Institute of Development and Sustainability (IDOS)
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Towards tax justice: African Group's pivotal role in UN Tax Convention negotiations

Aleksandra Wojewska - Vienna Institute for International Dialogue and Cooperation (VIDC)
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The Price of Simplicity: Skewed and Regressive Taxation in Accra’s Informal Sector

Nana Akua Anyidoho, Max Gallien, Mike Rogan, Vanessa van den Boogaard a - Institute of Development Studies (IDS)
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The Role of Tax Expenditures in Enabling Illicit Financial Flows

International Development Policy
Christian von Haldenwang, Lucas Millán-Narotzky, Irma Mosquera Valderrama, Agustín Redonda - German Institute of Development and Sustainability (IDOS)
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Pathways Into the Tax Net: Better Ways to Register African Taxpayers

Edward Groening, Mick Moore, Denis Mukama, Ronald Waiswa - Institute of Development Studies (IDS)
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Regional tax governance

In: Handbook of Regional Cooperation and Integration.
Dries Lesage, Wouter Lips, Eli James Moskowitz, Attiya Warris -
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Digital IDs and Digital Payments – Opportunities and Challenges for Tax Administration

Fabrizio Santoro, Wilson Prichard, Giulia Mascagni - Institute of Development Studies (IDS)
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Taxing High Net Worth Individuals in Nigeria: Preliminary Insights and the Case of Borno State

Giovanni Occhiali, Jalia Kangave, Hamza Ahmed Khan - Institute of Development Studies (IDS)
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System Change for Economic Transformation: Toward Fair Fiscal Contracts

Katja Hujo, Ricardo Fuentes-Nieva - United Nations Research Institute for Social Development (UNRISD)
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Engendering Taxation: a Research and Policy Agenda

Anuradha Joshi, Jalia Kangave, Vanessa van den Boogaard - Institute of Development Studies (IDS)
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The politics of central banking in Uganda: Exploring the rise and fall of Uganda’s premier ‘pocket of effectiveness’

Sam Hickey, Haggai Matsiko - Global Development Institute (GDI)
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The politics of taxation in Uganda: The role of Uganda Revenue Authority

Sam Hickey - Global Development Institute (GDI)
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Fiscal Measures to Support Post-Pandemic Resilience

Jayant Menon, Conrad van Gass, Mma Ekeruche et al. - Institute of Development Studies (IDS)
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Are Trade Rules Undermining Taxation of the Digital Economy in Africa?

Karishma Banga, Alexander Beyleveld - Institute of Development Studies (IDS)
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Is the conventional wisdom on resource taxation correct? Mining evidence from African countries' tax legislations

Journal: World Development
Isaac Amedanou, Bertrand Laporte - Centre d'Etudes et de Recherches sur le Développement International (CERDI)
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Implementation Obstacles and Political Appeal of Environmental Taxes in Sub-Saharan Africa: Reflections from Selected Countries

Giovanni Occhiali - Institute of Development Studies (IDS)
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Historic UN Tax Vote – A Tremendous Win for Africa and the Global Fight for Tax Justice

Society for International Development (SID)
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Using Machine Learning to Create a Property Tax Roll: Evidence from the City of Kananga, D.R. Congo

Bergeron, Augustin; Fournier, Arnaud; Kabeya, John Kabeya; Tourek, Gabriel; Weigel, Jonathan L. - Institute of Development Studies (IDS)
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The BEPS Project: achievements and remaining challenges

Sabine Laudage Teles - German Institute of Development and Sustainability (IDOS)
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African taxation system remains unfair since colonial times

Abel Gwaindepi - Danish Institute for International Studies (DIIS)
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The Global Tax Expenditures Transparency Index

Agustin Redonda, Lucas Millan, Christian von Haldenwang, Flurim Aliu - German Institute of Development and Sustainability (IDOS)
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Lessons for tax policy from the Oslo-hosted WIDER Development Conference

Abrams M.E. Tagem - United Nations University World Institute for Development Economics Research (UNU-WIDER)
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Towards a UN Tax Convention?

Sabine Laudage Teles, Christian von Haldenwang - German Institute of Development and Sustainability (IDOS)
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Tax Treaty Shopping and Developing Countries

Maarten van 't Riet, Arjan Lejour - Institute of Development Studies (IDS)
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Taxation and accountability in sub-Saharan Africa

Roel Dom, Oliver Morrissey, Abrams M.E. Tagem - United Nations University World Institute for Development Economics Research (UNU-WIDER)
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Filling in the blanks: How does information about the Swedish EITC affect labour supply?

Labour Economics
Pär Nyman, Linuz Aggeborn, Linuz Aggeborn -
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How to support the emergence of effective tax systems

Antonio Savoia, Kunal Sen - United Nations University World Institute for Development Economics Research (UNU-WIDER)
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Inclusive and Effective International Tax Cooperation: Views From the Global South

Cazdow, Lucinda; Hearson, Martin; Heitmüller, Frederik; Kuhn, Katharina; Okagna, Okanga; Randriamanalina, Tovony - Institute of Development Studies (IDS)
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Tax Treaty Norms Among Lower- Income Countries and the Role of the UN Model: Past, Present and Potential

Hearson, Martin; Heitmüller, Frederik; Arel-Bundock, Vincent - Institute of Development Studies (IDS)
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Beyond Greed: Why Armed Groups Tax

Bandula-Irwin, Tanya; Gallien, Max; Jackson, Ashley; van den Boogaard, Vanessa; Weigand, Florian - Institute of Development Studies (IDS)
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Explaining Informal Taxation and Revenue Generation: Evidence from south-central Somalia

Vanessa van den Boogaard, Fabrizio Santoro - Institute of Development Studies (IDS)
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Technology Evolution and Tax Compliance: Evidence from Rwanda

Naphtal Hakizimana, Fabrizio Santoro - Institute of Development Studies (IDS)
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Revenue Statistics in Asia and the Pacific 2023

OECD - OECD Development Centre OECD/DC
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Fiscal State Capacity

Special Issue: Journal of Institutional Economics
Antonio Savoia, Kunal Sen (eds.) - United Nations University World Institute for Development Economics Research (UNU-WIDER)
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Institutions and tax capacity in sub-Saharan Africa

Journal of Institutional Economics
Abrams Mbu Enow Tagem, Oliver Morrissey - United Nations University World Institute for Development Economics Research (UNU-WIDER)
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Pre-colonial centralization and tax compliance norms in contemporary Uganda

Journal of Institutional Economics
Merima Ali, Odd-Helge Fjeldstad - Chr.Michelsen Institute (CMI)
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Special Issue on Fiscal State Capacity

Journal of Institutional Economics
Antonio Savoia, Kunal Sen (eds) - United Nations University World Institute for Development Economics Research (UNU-WIDER)
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Taxpayer response to greater progressivity. Evidence from personal income tax reform in Uganda

Maria Jouste, Tina Kaidu Barugahara, Joseph Okello Ayo, Jukka Pirttilä, Pia Rattenhuber - United Nations University World Institute for Development Economics Research (UNU-WIDER)
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The Politics of Taxation and Tax Reform in Times of Crisis: Covid-19 and Attitudes Towards Taxation in Sierra Leone

van den Boogaard, Vanessa; Prichard, Wilson; Orgeira, Nicolas - Institute of Development Studies (IDS)
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The role of social protection in environmental fiscal reforms

Daniele Malerba - German Institute of Development and Sustainability (IDOS)
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Are Digital and Traditional Financial Services Taxed the Same? A Comprehensive Assessment of Tax Policies in Nine African Countries

Hannelore Niesten - Institute of Development Studies (IDS)
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Assessing the Equity and Redistributive Effects of Taxation Reforms in Nigeria

ICTD Working Paper 130
Henry C. Edeh - Institute of Development Studies (IDS)
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Tax and sustainable development in sub-Saharan Africa. Beyond accountability and responsiveness

Alex Adegboye, Abrams M.E. Tagem - United Nations University World Institute for Development Economics Research (UNU-WIDER)
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Sanction-busting through tax havens

Kerim Can Kavakli, Giovanna Marcolongo, Diego Zambiasi - United Nations University World Institute for Development Economics Research (UNU-WIDER)
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Catch Them If You Can: the Politics and Practice of a Taxpayer Registration Exercise

Max Gallien, Giovanni Occhiali, Vanessa van den Boogaard - Institute of Development Studies (IDS)
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Fiscal dependence on extractive revenues. Measurement and concepts

Kyle McNabb - United Nations University World Institute for Development Economics Research (UNU-WIDER)
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Tax expenditures in OECD countries: findings from the Global Tax Expenditures Database

Christian von Haldenwang - German Institute of Development and Sustainability (IDOS)
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Did withholding value-added tax improve revenue collection in Zambia?

Kwabena Adu-Ababio et al. - United Nations University World Institute for Development Economics Research (UNU-WIDER)
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New estimates on the share of tax evasion in Zambia

Kwabena Adu-Ababio et al. - United Nations University World Institute for Development Economics Research (UNU-WIDER)
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The Alternatives to Universal Tax Registration in Sri Lanka

Verité Research
Mick Moore, Nishan de Mel - Institute of Development Studies (IDS)
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La taxation des carburants de l’aviation civile comme source de financement à destination des pays vulnérables

Alou Adessé Dama - Fondation pour les études et recherches sur le développement international (FERDI)
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The Tax Response to COVID-19 in Ethiopia: Lessons for the Future

Akalu, Mulugeta; Gashaw, Misganaw; Asegid, Zerihun - Institute of Development Studies (IDS)
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Technology and Tax: Adoption and Impacts of E-services in Rwanda

Santoro, Fabrizio; Lees, Adrienne; Carreras, Marco; Mukamana, Theonille; Hakizimana, Naphtal; Nsengyiumva, Yves - Institute of Development Studies (IDS)
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New global estimates on profits in tax havens suggest the tax loss continues to rise

Ludvig Wier & Gabriel Zucman - United Nations University World Institute for Development Economics Research (UNU-WIDER)
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The role of automatic stabilizers and emergency tax–beneft policies during the COVID‑19 pandemic

The European Journal of Development Research
H. Xavier Jara, Lourdes Montesdeoca & Iva V. Tasseva - United Nations University World Institute for Development Economics Research (UNU-WIDER)
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New country on the SOUTHMOD map

Anna Toppari - United Nations University World Institute for Development Economics Research (UNU-WIDER)
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Beyond ideology, we need an emergency tax for emergency times: What the UK could learn from tax debates in Latin America

Matt Barlow - Department of International Development King’s College London (DID)
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The effects of taxation on income inequality in sub-Saharan Africa

Idrissa Ouedraogo et al. - United Nations University World Institute for Development Economics Research (UNU-WIDER)
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Public Channels of Access and State–Citizen Encounters in the Namibian Tax System

Johanna Söderström & Marcus Wangel -
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Does aid fragmentation affect tax revenue dynamics in developing countries?

Ali Compaoré and Abrams M.E. Tagem - United Nations University World Institute for Development Economics Research (UNU-WIDER)
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So close and yet so far: the ability of mandatory disclosure rules to crack down on offshore tax evasion

Elisa Casi, Mohammed Mardan & Rohit Reddy Muddasani - United Nations University World Institute for Development Economics Research (UNU-WIDER)
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Carbon fiscal reform. A long-term perspective for the current energy crisis

Mauricio Böhl Gutierrez, Daniele Malerba - German Institute of Development and Sustainability (IDOS)
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Tools for effective tax administration

Janet Simbeye - United Nations University World Institute for Development Economics Research (UNU-WIDER)
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The end of tax incentives in mining? Tax policy and mining foreign direct investment in Africa

African Development Review
Seydou Coulibaly and Abdramane Camara - Centre d'Etudes et de Recherches sur le Développement International (CERDI)
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Unpacking ‘Tax Morale’: Distinguishing Between Conditional and Unconditional Views of Tax Compliance

Wilson Prichard - Institute of Development Studies (IDS)
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The effects of corporate taxes on small firms

Journal of Public Economics
Jarkko Harju, Aliisa Koivisto & Tuomas Matikka - United Nations University World Institute for Development Economics Research (UNU-WIDER)
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Tax revenues and tax capacity in sub-Saharan Africa

Abrams M.E. Tagem & Oliver Morrissey - United Nations University World Institute for Development Economics Research (UNU-WIDER)
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Sales recovered faster from the pandemic than employment

Evidence from tax administrative and survey data in Zambia
Aliisa Koivisto et al. - United Nations University World Institute for Development Economics Research (UNU-WIDER)
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Taxation in Namibia: an everyday political practice without deliberation and influence

The Journal of Modern African Studies
Johanna Söderström -
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Bootcamp for better tax policies in Africa

Amina Ebrahim - United Nations University World Institute for Development Economics Research (UNU-WIDER)
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Quick-fix taxation could burden poor households

Johan Sävström - Nordic Africa Institute (NAI)
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Tax Obsessions: Taxpayer Registration and the Informal Sector in sub-Saharan Africa

MIck Moore - Institute of Development Studies (IDS)
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Promoting education under distortionary taxation: equality of opportunity versus welfarism

The Journal of Economic Inequality
Pertti Haaparanta et al. - United Nations University World Institute for Development Economics Research (UNU-WIDER)
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After the pandemic – an opening for tax reforms

Post-Covid taxation challenges across Africa
Jörgen Levin - Nordic Africa Institute (NAI)
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Blog: Why We Need Greater Transparency on How Aid Is Taxed

Jorge Moreira da Silva & Pascal Saint-Amans - OECD Development Centre OECD/DC
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