Working Papers / Institute of Development Studies, International Centre for Tax and Development
Citation Profile [Updated: 2023-11-03 08:28:08]
5 Years H Index
16
Impact Factor (IF)
0.18
5 Years IF
0.23
Data available in this
report
[Raw
data] [50 most cited papers]
[50 most relevant papers]
[cites used to compute IF]
[Recent
citations ][Frequent citing
series ] [more data in
EconPapers]
[
trace new citations] [Missing
citations? Add them now]
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Main indicators
Raw Data
| IF | AIF | CIF | IF5 | DOC | CDO | CIT | NCI | CCU | D2Y | C2Y | D5Y | C5Y | SC | %SC | CiY | II | AII | |
| 2007 | 0 | 0.52 | 0 | 0 | 1 | 1 | 68 | 0 | 0 | 0 | 0 | 0 | 0.29 | |||||
| 2010 | 0 | 0.52 | 1.5 | 3 | 1 | 2 | 24 | 3 | 10 | 0 | 1 | 3 | 0 | 0 | 0.3 | |||
| 2012 | 0 | 0.68 | 0.73 | 4 | 9 | 11 | 55 | 8 | 23 | 1 | 2 | 8 | 0 | 0 | 0.36 | |||
| 2013 | 0.67 | 0.67 | 0.67 | 0.7 | 13 | 24 | 72 | 15 | 39 | 9 | 6 | 10 | 7 | 2 | 13.3 | 2 | 0.15 | 0.35 |
| 2014 | 0.77 | 0.67 | 0.98 | 0.78 | 25 | 49 | 288 | 48 | 87 | 22 | 17 | 23 | 18 | 7 | 14.6 | 6 | 0.24 | 0.34 |
| 2015 | 0.92 | 0.66 | 0.91 | 0.81 | 25 | 74 | 75 | 65 | 154 | 38 | 35 | 48 | 39 | 5 | 7.7 | 9 | 0.36 | 0.36 |
| 2016 | 1.36 | 0.65 | 1.31 | 1.06 | 38 | 112 | 84 | 147 | 301 | 50 | 68 | 72 | 76 | 24 | 16.3 | 16 | 0.42 | 0.35 |
| 2017 | 0.44 | 0.62 | 0.88 | 0.63 | 32 | 144 | 132 | 126 | 427 | 63 | 28 | 110 | 69 | 6 | 4.8 | 8 | 0.25 | 0.35 |
| 2018 | 0.36 | 0.62 | 0.56 | 0.49 | 65 | 209 | 80 | 118 | 545 | 70 | 25 | 133 | 65 | 11 | 9.3 | 10 | 0.15 | 0.35 |
| 2019 | 0.47 | 0.63 | 0.49 | 0.51 | 50 | 259 | 44 | 128 | 673 | 97 | 46 | 185 | 94 | 2 | 1.6 | 2 | 0.04 | 0.37 |
| 2020 | 0.13 | 0.72 | 0.38 | 0.22 | 57 | 316 | 27 | 119 | 792 | 115 | 15 | 210 | 46 | 5 | 4.2 | 3 | 0.05 | 0.78 |
| 2021 | 0.24 | 0.99 | 0.59 | 0.27 | 38 | 354 | 18 | 210 | 1002 | 107 | 26 | 242 | 65 | 17 | 8.1 | 4 | 0.11 | 0.41 |
| 2022 | 0.18 | 0.78 | 0.38 | 0.23 | 34 | 388 | 15 | 149 | 1151 | 95 | 17 | 242 | 56 | 4 | 2.7 | 18 | 0.53 | 0.25 |
| IF: | Two years Impact Factor: C2Y / D2Y |
| AIF: | Average Impact Factor for all series in RePEc in year y |
| CIF: | Cumulative impact factor |
| IF5: | Five years Impact Factor: C5Y / D5Y |
| DOC: | Number of documents published in year y |
| CDO: | Cumulative number of documents published until year y |
| CIT: | Number of citations to papers published in year y |
| NCI: | Number of citations in year y |
| CCU: | Cumulative number of citations to papers published until year y |
| D2Y: | Number of articles published in y-1 plus y-2 |
| C2Y: | Cites in y to articles published in y-1 plus y-2 |
| D5Y: | Number of articles published in y-1 until y-5 |
| C5Y: | Cites in y to articles published in y-1 until y-5 |
| SC: | selft citations in y to articles published in y-1 plus y-2 |
| %SC: | Percentage of selft citations in y to articles published in y-1 plus y-2 |
| CiY: | Cites in year y to documents published in year y |
| II: | Immediacy Index: CiY / Documents. |
| AII: | Average Immediacy Index for series in RePEc in year y |
50 most cited documents in this series
| # | Year | Title | Cited |
|---|---|---|---|
| 1 | 2014 | The ICTD Government Revenue Dataset. (2014). Prichard, Wilson ; Cobham, Alex ; Goodall, Andrew . In: Working Papers. RePEc:idq:ictduk:10250. Full description at Econpapers || Download paper | 114 |
| 2 | 2007 | How Does Taxation Affect the Quality of Governance?. (2007). Moore, Mick. In: Working Papers. RePEc:idq:ictduk:12795. Full description at Econpapers || Download paper | 69 |
| 3 | 2014 | International Distribution of the Corporate Tax Base: Implications of Different Apportionment Factors under Unitary Taxation. (2014). Loretz, Simon ; Cobham, Alex. In: Working Papers. RePEc:idq:ictduk:11176. Full description at Econpapers || Download paper | 37 |
| 4 | 2014 | Tax Revenue Mobilistation In Developing Countries: Issues and Challenges. (2014). Mascagni, Giulia ; Moore, Mick ; McCluskey, Rhiannon . In: Working Papers. RePEc:idq:ictduk:3948. Full description at Econpapers || Download paper | 33 |
| 5 | 2014 | Taxing the Informal Economy: The Current State of Knowledge and Agendas for Future Research. (2014). Heady, Christopher ; Prichard, Wilson ; Joshi, Anuradha. In: Working Papers. RePEc:idq:ictduk:13663. Full description at Econpapers || Download paper | 29 |
| 6 | 2018 | Taxing Africa: Coercion, Reform and Development. (2018). Fjeldstad, Odd ; Prichard, Wilson ; Moore, Mick. In: Working Papers. RePEc:idq:ictduk:13997. Full description at Econpapers || Download paper | 28 |
| 7 | 2014 | Tax Structures, Economic Growth and Development. (2014). Lemay-Boucher, Philippe ; McNabb, Kyle. In: Working Papers. RePEc:idq:ictduk:10253. Full description at Econpapers || Download paper | 26 |
| 8 | 2010 | Taxation and state building: towards a governance focused tax reform agenda. (2010). Prichard, Wilson. In: Working Papers. RePEc:idq:ictduk:908. Full description at Econpapers || Download paper | 25 |
| 9 | 2017 | Urban Fortunes and Skeleton Cityscapes: Real Estate and Late Urbanization in Kigali and Addis Ababa. (2017). Goodfellow, Tom. In: Working Papers. RePEc:idq:ictduk:13889. Full description at Econpapers || Download paper | 23 |
| 10 | 2017 | One Size Does Not Fit All: A Field Experiment on the Drivers of Tax Compliance and Delivery Methods in Rwanda. (2017). Mascagni, Giulia ; Nell, Christopher ; Monkam, Nara. In: Working Papers. RePEc:idq:ictduk:12838. Full description at Econpapers || Download paper | 22 |
| 11 | 2014 | Taxation, Non-Tax Revenue and Democracy: New Evidence Using New Cross-Country Data. (2014). Segal, Paul ; Salardi, Paola ; Prichard, Wilson. In: Working Papers. RePEc:idq:ictduk:10254. Full description at Econpapers || Download paper | 19 |
| 12 | 2014 | Revenue Reform and Statebuilding in Anglophone Africa. (2014). Moore, Mick. In: Working Papers. RePEc:idq:ictduk:11259. Full description at Econpapers || Download paper | 18 |
| 13 | 2017 | The Fiscal Effects of Aid in Ethiopia Evidence from CVAR Applications. (2017). Mascagni, Giulia ; Timmis, Emilija. In: Working Papers. RePEc:idq:ictduk:13701. Full description at Econpapers || Download paper | 17 |
| 14 | 2014 | Revenue Reform and Statebuilding in Anglophone Africa. (2014). Moore, Mick. In: Working Papers. RePEc:idq:ictduk:13712. Full description at Econpapers || Download paper | 17 |
| 15 | 2013 | Donors, Aid and Taxation in Developing Countries: An overview. (2013). Prichard, Wilson ; Brun, Jean ; Morrissey, Oliver. In: Working Papers. RePEc:idq:ictduk:11258. Full description at Econpapers || Download paper | 17 |
| 16 | 2014 | Foreign Aid and Domestic Taxation: Multiple Sources, One Conclusion. (2014). Clist, Paul. In: Working Papers. RePEc:idq:ictduk:10251. Full description at Econpapers || Download paper | 16 |
| 17 | 2012 | Taxation and Development: What Have We Learned from Fifty Years of Research?. (2012). Bird, Richard. In: Working Papers. RePEc:idq:ictduk:2220. Full description at Econpapers || Download paper | 16 |
| 18 | 2017 | Global distribution of revenue loss from tax avoidance - Re-estimation and country results. (2017). JanskÃÆý, Petr ; Cobham, Alex. In: Working Papers. RePEc:idq:ictduk:13662. Full description at Econpapers || Download paper | 14 |
| 19 | 2015 | Information Technology and Fiscal Capacity in a Developing Country: Evidence from Ethiopia. (2015). Abebe, Abebe ; Ali, Merima ; Woldeyes, Firew ; Shimeles, Abebe ; Shifa, Abdulaziz . In: Working Papers. RePEc:idq:ictduk:11180. Full description at Econpapers || Download paper | 14 |
| 20 | 2016 | Aid and Taxation in Ethiopia. (2016). Mascagni, Giulia. In: Working Papers. RePEc:idq:ictduk:13751. Full description at Econpapers || Download paper | 14 |
| 21 | 2015 | What Do We Know about Mineral Resource Rent Sharing in Africa?. (2015). Laporte, Bertrand ; de Quatrebarbes, Celine . In: Working Papers. RePEc:idq:ictduk:11199. Full description at Econpapers || Download paper | 13 |
| 22 | 2017 | Taxing Property in a Neo-Developmental State: The Politics of Urban Land Value Capture in Rwanda and Ethiopia. (2017). Goodfellow, Tom. In: Working Papers. RePEc:idq:ictduk:13661. Full description at Econpapers || Download paper | 13 |
| 23 | 2013 | Obstacles to Increasing Tax Revenues in Low Income Countries. (2013). Moore, Mick. In: Working Papers. RePEc:idq:ictduk:4666. Full description at Econpapers || Download paper | 13 |
| 24 | 2014 | To Pay or Not to Pay? Citizens Attitudes Towards Taxation in Kenya, Uganda, Tanzania and South Africa. (2014). Fjeldstad, Odd ; Sjursen, Ingrid Hoem ; Ali, Merima. In: Working Papers. RePEc:idq:ictduk:13655. Full description at Econpapers || Download paper | 13 |
| 25 | 2015 | The Political Economy of Property Tax in Africa: Explaining Reform Outcomes in Sierra Leone. (2015). Jibao, Samuel S ; Prichard, Wilson. In: Working Papers. RePEc:idq:ictduk:13721. Full description at Econpapers || Download paper | 12 |
| 26 | 2012 | Donors, Aid and Taxation in Developing Countries: An Overview. (2012). Brun, Jean ; Morrissey, Oliver ; Prichard, Wilson. In: Working Papers. RePEc:idq:ictduk:2307. Full description at Econpapers || Download paper | 12 |
| 27 | 2012 | Local Government Revenue Mobilisation in Anglophone Africa. (2012). Fjeldstad, Odd ; Heggstad, Kari . In: Working Papers. RePEc:idq:ictduk:2302. Full description at Econpapers || Download paper | 11 |
| 28 | 2019 | The New Politics of Global Tax Governance: Taking Stock a Decade After the Financial Crisis. (2019). Hearson, Martin ; Christensen, Rasmus Corlin. In: Working Papers. RePEc:idq:ictduk:14584. Full description at Econpapers || Download paper | 11 |
| 29 | 2013 | Taxation and Development: a Review of Donor Support to Strengthen Tax Systems in Developing Countries. (2013). Fjeldstad, Odd-Helge. In: Working Papers. RePEc:idq:ictduk:13683. Full description at Econpapers || Download paper | 11 |
| 30 | 2012 | Peoplesâââ‰â¢ Views of Taxation in Africa: a Review of Research of Determinants of Tax Compliance. (2012). Fjeldstad, Odd ; Schulz-Herzenberg, Collette ; Sjursen, Ingrid Hoem. In: Working Papers. RePEc:idq:ictduk:2306. Full description at Econpapers || Download paper | 11 |
| 31 | 2017 | From the Lab to the Field: A Review of Tax Experiments. (2017). Mascagni, Giulia. In: Working Papers. RePEc:idq:ictduk:13726. Full description at Econpapers || Download paper | 11 |
| 32 | 2018 | Colonial Legacy, State-building and the Salience of Ethnicity in Sub-Saharan Africa. (2018). Shifa, Abdulaziz B ; Jiang, Boqian ; Fjeldstad, Odd-Helge ; Ali, Merima. In: Working Papers. RePEc:idq:ictduk:14479. Full description at Econpapers || Download paper | 10 |
| 33 | 2013 | Going Where the Money Is: Strategies for Taxing Economic Elites in Unequal Democracies. (2013). Fairfield, Tasha. In: Working Papers. RePEc:idq:ictduk:13735. Full description at Econpapers || Download paper | 10 |
| 34 | 2016 | Aid and Taxation: Exploring the Relationship Using New Data. (2016). Prichard, Wilson ; Morrissey, Oliver ; Torrance, Samantha . In: Working Papers. RePEc:idq:ictduk:12790. Full description at Econpapers || Download paper | 10 |
| 35 | 2013 | Taxing the Informal Economy: Challenges, Possibilities and Remaining Questions. (2013). Prichard, Wilson ; Heady, Christopher ; Joshi, Anuradha. In: Working Papers. RePEc:idq:ictduk:11257. Full description at Econpapers || Download paper | 9 |
| 36 | 2015 | Top Income Shares, Business Profits, and Effective Tax Rates in Contemporary Chile. (2015). de Luis, Michel Jorratt ; Fairfield, Tasha. In: Working Papers. RePEc:idq:ictduk:13744. Full description at Econpapers || Download paper | 9 |
| 37 | 2019 | Expensive to be a Female Trader: The Reality of Taxation of Flea Market Traders in Zimbabwe. (2019). Ligomeka, Waziona. In: Working Papers. RePEc:idq:ictduk:14430. Full description at Econpapers || Download paper | 9 |
| 38 | 2014 | Taxation and Development: a Review of Donor Support to Strengthen Tax Systems in Developing Countries. (2014). Fjeldstad, Odda Helge. In: Working Papers. RePEc:idq:ictduk:13711. Full description at Econpapers || Download paper | 9 |
| 39 | 2018 | Colonial Legacy, State-building and the Salience of Ethnicity in Sub-Saharan Africa. (2018). Shifa, Abdulaziz ; Jiang, Boqian ; Fjeldstad, Odd ; Ali, Merima. In: Working Papers. RePEc:idq:ictduk:13752. Full description at Econpapers || Download paper | 9 |
| 40 | 2021 | Profit Shifting of Multinational Corporations Worldwide. (2021). Janský, Petr ; Garcia-Bernardo, Javier. In: Working Papers. RePEc:idq:ictduk:16467. Full description at Econpapers || Download paper | 9 |
| 41 | 2017 | Taxing Multinational Enterprises as Unitary Firms. (2017). Picciotto, Sol. In: Working Papers. RePEc:idq:ictduk:12851. Full description at Econpapers || Download paper | 9 |
| 42 | 2019 | Expensive to be a Female Trader: The Reality of Taxation of Flea Market Traders in Zimbabwe. (2019). Ligomeka, Waziona. In: Working Papers. RePEc:idq:ictduk:14419. Full description at Econpapers || Download paper | 9 |
| 43 | 2020 | What is Wrong with African Tax Administration?. (2020). Moore, Mick. In: Working Papers. RePEc:idq:ictduk:15831. Full description at Econpapers || Download paper | 8 |
| 44 | 2017 | Using Internal and External Sources of Information to Reduce Customs Evasion. (2017). Chalendard, Cyril. In: Working Papers. RePEc:idq:ictduk:12783. Full description at Econpapers || Download paper | 8 |
| 45 | 2016 | Boosting Revenue Collection through Taxing High Net Worth Individuals: The Case of Uganda. (2016). Zzimbe, Patrick Lumala ; Waiswa, Ronald ; Nakato, Suzan ; Kangave, Jalia. In: Working Papers. RePEc:idq:ictduk:11205. Full description at Econpapers || Download paper | 8 |
| 46 | 2014 | Top Income Shares, Business Profits, and Effective Tax Rates in Contemporary Chile. (2014). Jorratt, Michel ; Fairfield, Tasha. In: Working Papers. RePEc:idq:ictduk:10247. Full description at Econpapers || Download paper | 8 |
| 47 | 2012 | Taxing the Informal Economy: Challenges, Possibilities and Remaining Questions. (2012). Heady, Christopher ; Prichard, Wilson ; Joshi, Anuradha. In: Working Papers. RePEc:idq:ictduk:2309. Full description at Econpapers || Download paper | 8 |
| 48 | 2013 | Is the International Tax System Fit for Purpose, Especially for Developing Countries?. (2013). Picciotto, Sol. In: Working Papers. RePEc:idq:ictduk:10246. Full description at Econpapers || Download paper | 8 |
| 49 | 2018 | Tax Revenue Mobilization in Conflictââ⬠affected Developing Countries. (2018). Milicic, Nikola ; Benson, Matthew S ; Prichard, Wilson ; van den Boogaard, Vanessa. In: Working Papers. RePEc:idq:ictduk:13659. Full description at Econpapers || Download paper | 8 |
| 50 | 2020 | What is Wrong with African Tax Administration?. (2020). Moore, Mick. In: Working Papers. RePEc:idq:ictduk:15661. Full description at Econpapers || Download paper | 8 |
50 most relevant documents in this series (papers most cited in the last two years)
| # | Year | Title | Cited |
|---|---|---|---|
| 1 | 2018 | Taxing Africa: Coercion, Reform and Development. (2018). Fjeldstad, Odd ; Prichard, Wilson ; Moore, Mick. In: Working Papers. RePEc:idq:ictduk:13997. Full description at Econpapers || Download paper | 21 |
| 2 | 2014 | The ICTD Government Revenue Dataset. (2014). Prichard, Wilson ; Cobham, Alex ; Goodall, Andrew . In: Working Papers. RePEc:idq:ictduk:10250. Full description at Econpapers || Download paper | 20 |
| 3 | 2017 | Urban Fortunes and Skeleton Cityscapes: Real Estate and Late Urbanization in Kigali and Addis Ababa. (2017). Goodfellow, Tom. In: Working Papers. RePEc:idq:ictduk:13889. Full description at Econpapers || Download paper | 11 |
| 4 | 2014 | Taxing the Informal Economy: The Current State of Knowledge and Agendas for Future Research. (2014). Heady, Christopher ; Prichard, Wilson ; Joshi, Anuradha. In: Working Papers. RePEc:idq:ictduk:13663. Full description at Econpapers || Download paper | 11 |
| 5 | 2019 | The New Politics of Global Tax Governance: Taking Stock a Decade After the Financial Crisis. (2019). Hearson, Martin ; Christensen, Rasmus Corlin. In: Working Papers. RePEc:idq:ictduk:14584. Full description at Econpapers || Download paper | 11 |
| 6 | 2021 | Profit Shifting of Multinational Corporations Worldwide. (2021). Janský, Petr ; Garcia-Bernardo, Javier. In: Working Papers. RePEc:idq:ictduk:16467. Full description at Econpapers || Download paper | 9 |
| 7 | 2007 | How Does Taxation Affect the Quality of Governance?. (2007). Moore, Mick. In: Working Papers. RePEc:idq:ictduk:12795. Full description at Econpapers || Download paper | 8 |
| 8 | 2014 | Tax Revenue Mobilistation In Developing Countries: Issues and Challenges. (2014). Mascagni, Giulia ; Moore, Mick ; McCluskey, Rhiannon . In: Working Papers. RePEc:idq:ictduk:3948. Full description at Econpapers || Download paper | 8 |
| 9 | 2020 | What is Wrong with African Tax Administration?. (2020). Moore, Mick. In: Working Papers. RePEc:idq:ictduk:15661. Full description at Econpapers || Download paper | 8 |
| 10 | 2020 | What is Wrong with African Tax Administration?. (2020). Moore, Mick. In: Working Papers. RePEc:idq:ictduk:15831. Full description at Econpapers || Download paper | 8 |
| 11 | 2017 | One Size Does Not Fit All: A Field Experiment on the Drivers of Tax Compliance and Delivery Methods in Rwanda. (2017). Mascagni, Giulia ; Nell, Christopher ; Monkam, Nara. In: Working Papers. RePEc:idq:ictduk:12838. Full description at Econpapers || Download paper | 8 |
| 12 | 2019 | Expensive to be a Female Trader: The Reality of Taxation of Flea Market Traders in Zimbabwe. (2019). Ligomeka, Waziona. In: Working Papers. RePEc:idq:ictduk:14419. Full description at Econpapers || Download paper | 7 |
| 13 | 2017 | The Fiscal Effects of Aid in Ethiopia Evidence from CVAR Applications. (2017). Mascagni, Giulia ; Timmis, Emilija. In: Working Papers. RePEc:idq:ictduk:13701. Full description at Econpapers || Download paper | 7 |
| 14 | 2014 | Tax Structures, Economic Growth and Development. (2014). Lemay-Boucher, Philippe ; McNabb, Kyle. In: Working Papers. RePEc:idq:ictduk:10253. Full description at Econpapers || Download paper | 7 |
| 15 | 2019 | Expensive to be a Female Trader: The Reality of Taxation of Flea Market Traders in Zimbabwe. (2019). Ligomeka, Waziona. In: Working Papers. RePEc:idq:ictduk:14430. Full description at Econpapers || Download paper | 7 |
| 16 | 2019 | Nil-Filing in Eswatini: Should the Revenue Administration be Concerned?. (2019). Mdluli, Winnie ; Santoro, Fabrizio. In: Working Papers. RePEc:idq:ictduk:14478. Full description at Econpapers || Download paper | 6 |
| 17 | 2020 | The Taxation of the Digitalised Economy: An African Study. (2020). Ndajiwo, Mustapha. In: Working Papers. RePEc:idq:ictduk:15812. Full description at Econpapers || Download paper | 6 |
| 18 | 2014 | To Pay or Not to Pay? Citizens Attitudes Towards Taxation in Kenya, Uganda, Tanzania and South Africa. (2014). Fjeldstad, Odd ; Sjursen, Ingrid Hoem ; Ali, Merima. In: Working Papers. RePEc:idq:ictduk:13655. Full description at Econpapers || Download paper | 6 |
| 19 | 2020 | The Taxation of the Digitalised Economy: An African Study. (2020). Ndajiwo, Mustapha. In: Working Papers. RePEc:idq:ictduk:15427. Full description at Econpapers || Download paper | 6 |
| 20 | 2022 | Should Governments Tax Digital Financial Services? A Research Agenda to Understand Sector-specific Taxes on DFS. (2022). Santoro, Fabrizio ; Prichard, Wilson ; Mascagni, Giulia ; Munoz, Laura ; Abounabhan, Mary. In: Working Papers. RePEc:idq:ictduk:17583. Full description at Econpapers || Download paper | 6 |
| 21 | 2022 | Should Governments Tax Digital Financial Services? A Research Agenda to Understand Sector-Specific Taxes on DFS. (2022). Santoro, Fabrizio ; Prichard, Wilson ; Mascagni, Giulia ; Munoz, Laura. In: Working Papers. RePEc:idq:ictduk:17171. Full description at Econpapers || Download paper | 6 |
| 22 | 2017 | Taxing Property in a Neo-Developmental State: The Politics of Urban Land Value Capture in Rwanda and Ethiopia. (2017). Goodfellow, Tom. In: Working Papers. RePEc:idq:ictduk:13661. Full description at Econpapers || Download paper | 6 |
| 23 | 2018 | Tax Revenue Mobilization in Conflictââ⬠affected Developing Countries. (2018). Milicic, Nikola ; Benson, Matthew S ; Prichard, Wilson ; van den Boogaard, Vanessa. In: Working Papers. RePEc:idq:ictduk:13659. Full description at Econpapers || Download paper | 6 |
| 24 | 2020 | Addressing the Challenges of Taxation of the Digital Economy: Lessons for African Countries. (2020). Rukundo, Solomon. In: Working Papers. RePEc:idq:ictduk:14990. Full description at Econpapers || Download paper | 5 |
| 25 | 2019 | Teach to Comply? Evidence from a Taxpayer Education Programme in Rwanda. (2019). Mukama, Denis ; Santoro, Fabrizio ; Mascagni, Giulia. In: Working Papers. RePEc:idq:ictduk:14411. Full description at Econpapers || Download paper | 5 |
| 26 | 2020 | The Customer is King: Evidence on VAT Compliance in Tanzania. (2020). Somville, Vincent ; Sjursen, Ingrid Hoem ; Mdee, Ephraim ; Kagoma, Cecilia ; Fjeldstad, Odd-Helge. In: Working Papers. RePEc:idq:ictduk:15127. Full description at Econpapers || Download paper | 5 |
| 27 | 2013 | Taxing the Informal Economy: Challenges, Possibilities and Remaining Questions. (2013). Prichard, Wilson ; Heady, Christopher ; Joshi, Anuradha. In: Working Papers. RePEc:idq:ictduk:11257. Full description at Econpapers || Download paper | 5 |
| 28 | 2020 | Addressing the Challenges of Taxation of the Digital Economy: Lessons for African Countries. (2020). Rukundo, Solomon. In: Working Papers. RePEc:idq:ictduk:15317. Full description at Econpapers || Download paper | 5 |
| 29 | 2019 | Teach to Comply? Evidence from a Taxpayer Education Programme in Rwanda. (2019). Mascagni, Giulia ; Mukama, Denis ; Santoro, Fabrizio. In: Working Papers. RePEc:idq:ictduk:14364. Full description at Econpapers || Download paper | 5 |
| 30 | 2019 | Hidden Inequalities: Tax Challenges of Market Women in Enugu and Kaduna States, Nigeria. (2019). Sempere, Kas ; Akpan, Imaobong. In: Working Papers. RePEc:idq:ictduk:14500. Full description at Econpapers || Download paper | 4 |
| 31 | 2015 | Information Technology and Fiscal Capacity in a Developing Country: Evidence from Ethiopia. (2015). Abebe, Abebe ; Ali, Merima ; Woldeyes, Firew ; Shimeles, Abebe ; Shifa, Abdulaziz . In: Working Papers. RePEc:idq:ictduk:11180. Full description at Econpapers || Download paper | 4 |
| 32 | 2019 | Assessing the Performance of African Tax Administrations: A Malawian Puzzle. (2019). Ligomeka, Waziona. In: Working Papers. RePEc:idq:ictduk:14699. Full description at Econpapers || Download paper | 4 |
| 33 | 2017 | Norms, Power, and the Socially Embedded Realities of Market Taxation in Northern Ghana. (2017). Prichard, Wilson ; van den Boogaard, Vanessa. In: Working Papers. RePEc:idq:ictduk:13742. Full description at Econpapers || Download paper | 4 |
| 34 | 2015 | The Political Economy of Property Tax in Africa: Explaining Reform Outcomes in Sierra Leone. (2015). Jibao, Samuel S ; Prichard, Wilson. In: Working Papers. RePEc:idq:ictduk:13721. Full description at Econpapers || Download paper | 4 |
| 35 | 2022 | Digital Financial Services and Digital IDs: What Potential do They Have for Better Taxation in Africa?. (2022). Mascagni, Giulia ; Prichard, Wilson ; Munoz, Laura ; Santoro, Fabrizio. In: Working Papers. RePEc:idq:ictduk:17113. Full description at Econpapers || Download paper | 4 |
| 36 | 2019 | Hidden Inequalities: Tax Challenges of Market Women in Enugu and Kaduna States, Nigeria. (2019). Sempere, Kas ; Akpan, Imaobong. In: Working Papers. RePEc:idq:ictduk:14546. Full description at Econpapers || Download paper | 4 |
| 37 | 2014 | International Distribution of the Corporate Tax Base: Implications of Different Apportionment Factors under Unitary Taxation. (2014). Loretz, Simon ; Cobham, Alex. In: Working Papers. RePEc:idq:ictduk:11176. Full description at Econpapers || Download paper | 4 |
| 38 | 2016 | The Political Economy of Domestic Tax Reform in Bangladesh: Political Settlements, Informal Institutions and the Negotiation of Reform. (2016). Prichard, Wilson ; Hassan, Mirza. In: Working Papers. RePEc:idq:ictduk:13681. Full description at Econpapers || Download paper | 4 |
| 39 | 2012 | Local Government Revenue Mobilisation in Anglophone Africa. (2012). Fjeldstad, Odd ; Heggstad, Kari . In: Working Papers. RePEc:idq:ictduk:2302. Full description at Econpapers || Download paper | 4 |
| 40 | 2014 | Taxation, Non-Tax Revenue and Democracy: New Evidence Using New Cross-Country Data. (2014). Segal, Paul ; Salardi, Paola ; Prichard, Wilson. In: Working Papers. RePEc:idq:ictduk:10254. Full description at Econpapers || Download paper | 4 |
| 41 | 2022 | The Economic Impact of the Pandemic in Rwanda: An Analysis of Firm-Level VAT Data. (2022). Lees, Adrienne ; Mascagni, Giulia. In: Working Papers. RePEc:idq:ictduk:17374. Full description at Econpapers || Download paper | 4 |
| 42 | 2019 | An Analysis of Discrepancies in Taxpayers VAT Declarations in Rwanda. (2019). Mascagni, Giulia ; Santoro, Fabrizio ; Mukama, Denis. In: Working Papers. RePEc:idq:ictduk:14420. Full description at Econpapers || Download paper | 3 |
| 43 | 2015 | Taxing the Urban Boom: Property Taxation and Land Leasing in Kigali and Addis Ababa. (2015). Goodfellow, Tom. In: Working Papers. RePEc:idq:ictduk:11198. Full description at Econpapers || Download paper | 3 |
| 44 | 2018 | Chinas Challenge to International Tax Rules and the Implications for Global Economic Governance. (2018). Prichard, Wilson ; Hearson, Martin. In: Working Papers. RePEc:idq:ictduk:14289. Full description at Econpapers || Download paper | 3 |
| 45 | 2016 | Aid and Taxation in Ethiopia. (2016). Mascagni, Giulia. In: Working Papers. RePEc:idq:ictduk:13751. Full description at Econpapers || Download paper | 3 |
| 46 | 2010 | Taxation and state building: towards a governance focused tax reform agenda. (2010). Prichard, Wilson. In: Working Papers. RePEc:idq:ictduk:908. Full description at Econpapers || Download paper | 3 |
| 47 | 2019 | An Analysis of Discrepancies in Taxpayers VAT Declarations in Rwanda. (2019). Santoro, Fabrizio ; Mukama, Denis ; Mascagni, Giulia. In: Working Papers. RePEc:idq:ictduk:14421. Full description at Econpapers || Download paper | 3 |
| 48 | 2019 | Democratisation in Tanzania: No Elections Without Tax Exemptions. (2019). Bak, Ane Karoline ; Therkildsen, Ole. In: Working Papers. RePEc:idq:ictduk:14544. Full description at Econpapers || Download paper | 3 |
| 49 | 2019 | Democratisation in Tanzania: No Elections Without Tax Exemptions. (2019). Bak, Ane Karoline ; Therkildsen, Ole. In: Working Papers. RePEc:idq:ictduk:14886. Full description at Econpapers || Download paper | 3 |
| 50 | 2020 | Active Ghosts: Nil-filing in Rwanda. (2020). Lees, Adrienne ; Hakizimana, Napthal ; Mukama, Denis ; Santoro, Fabrizio ; Mascagni, Giulia. In: Working Papers. RePEc:idq:ictduk:15515. Full description at Econpapers || Download paper | 3 |
Citing documents used to
compute impact factor: 17
| Year | Title | |
|---|---|---|
| 2022 | Direct Digital Services Taxes in Africa and the Canons of Taxation. (2022). Moloi, Tankiso ; Mpofu, Favourate Y. In: Laws. RePEc:gam:jlawss:v:11:y:2022:i:4:p:57-:d:864051. Full description at Econpapers || Download paper | |
| 2022 | Taxing the Digital Economy through Consumption Taxes (VAT) in African Countries: Possibilities, Constraints and Implications. (2022). Mpofu, Favourate Y. In: IJFS. RePEc:gam:jijfss:v:10:y:2022:i:3:p:65-:d:883446. Full description at Econpapers || Download paper | |
| 2022 | Taxation of the Digital Economy and Direct Digital Service Taxes: Opportunities, Challenges, and Implications for African Countries. (2022). Mpofu, Favourate Y. In: Economies. RePEc:gam:jecomi:v:10:y:2022:i:9:p:219-:d:909927. Full description at Econpapers || Download paper | |
| 2022 | Sustainable mobilisation of tax revenues to enhance economic growth in Sub-Saharan Africa: Challenges, opportunities, and possible areas of reform. (2022). Mpofu, Favourate Y. In: International Journal of Research in Business and Social Science (2147-4478). RePEc:rbs:ijbrss:v:11:y:2022:i:9:p:222-233. Full description at Econpapers || Download paper | |
| 2022 | Analytical View on the Sustainable Development of Tax and Customs Administration in the Context of Selected Groups of the Population of the Slovak Republic. (2022). Vagaska, Alena ; Korau, Antonin ; Gombar, Miroslav ; Toth, Tefan. In: Sustainability. RePEc:gam:jsusta:v:14:y:2022:i:3:p:1891-:d:743729. Full description at Econpapers || Download paper | |
| 2022 | Card or cash? Evidence regarding consumers cooperative value?added tax compliance. (2022). Kim, Youngrok ; Wan, Hongyu ; Kang, Minjo. In: Asian Economic Journal. RePEc:bla:asiaec:v:36:y:2022:i:3:p:337-359. Full description at Econpapers || Download paper | |
| 2022 | Domestic revenue mobilization and informality: Challenges and opportunities for sub-Saharan Africa. (2022). Gwaindepi, Abel. In: WIDER Working Paper Series. RePEc:unu:wpaper:wp-2022-120. Full description at Econpapers || Download paper | |
| 2022 | Increasing Tax Collection in African Countries : The Role of Information Technology. (2022). Okunogbe, Oyebola Motunrayo ; Santoro, Fabrizio. In: Policy Research Working Paper Series. RePEc:wbk:wbrwps:10182. Full description at Econpapers || Download paper | |
| 2022 | Digital Financial Inclusion, Digital Financial Services Tax and Financial Inclusion in the Fourth Industrial Revolution Era in Africa. (2022). Mhlanga, David ; Mpofu, Favourate Y. In: Economies. RePEc:gam:jecomi:v:10:y:2022:i:8:p:184-:d:874982. Full description at Econpapers || Download paper | |
| 2022 | Active Ghosts: Nil-filing in Rwanda. (2022). Mascagni, Giulia ; Hakizimana, Napthal ; Karangwa, John ; Mukama, Denis ; Santoro, Fabrizio. In: World Development. RePEc:eee:wdevel:v:152:y:2022:i:c:s0305750x21004216. Full description at Econpapers || Download paper | |
| 2022 | The Global Minimum Tax. (2022). Johannesen, Niels. In: CEBI working paper series. RePEc:kud:kucebi:2201. Full description at Econpapers || Download paper | |
| 2022 | A Practical Proposal to end Corporate Tax Abuse: METR, a Minimum Effective Tax Rate for Multinationals. (2022). Janský, Petr ; Kadet, Jeffery ; Garciabernardo, Javier ; Faccio, Tommaso ; Cobham, Alex ; Picciotto, Sol. In: Global Policy. RePEc:bla:glopol:v:13:y:2022:i:1:p:18-33. Full description at Econpapers || Download paper | |
| 2022 | Fiscal consequences of corporate tax avoidance. (2022). Jansk, Petr ; Dubinina, Evgeniya ; Bilicka, Katarzyna. In: WIDER Working Paper Series. RePEc:unu:wpaper:wp-2022-97. Full description at Econpapers || Download paper | |
| 2022 | Decomposing Multinational Corporationsâ Declining Effective Tax Rates. (2022). Torslov, Thomas ; Jansk, Petr ; Garcia-Bernardo, Javier. In: IMF Economic Review. RePEc:pal:imfecr:v:70:y:2022:i:2:d:10.1057_s41308-022-00157-9. Full description at Econpapers || Download paper | |
| 2022 | The global minimum tax. (2022). Johannesen, Niels. In: Journal of Public Economics. RePEc:eee:pubeco:v:212:y:2022:i:c:s0047272722001116. Full description at Econpapers || Download paper | |
| 2022 | Gender, Perception of Audits, Access to Finance, and Self-Assessed Corporate Tax Compliance. (2022). Supramono, Supramono ; Damayanti, Theresia Woro ; Sunardi, Sunardi ; Hermanto, Yustinus Budi. In: Economies. RePEc:gam:jecomi:v:10:y:2022:i:3:p:65-:d:768840. Full description at Econpapers || Download paper | |
| 2022 | How have formal firms recovered from the pandemic?: Insights from survey and tax administrative data in Zambia. (2022). Maboshe, Mashekwa ; Koivisto, Aliisa ; Ali, Muhammad Abdullah ; Simbeye, Laban ; Hoy, Christopher. In: WIDER Working Paper Series. RePEc:unu:wpaper:wp-2022-73. Full description at Econpapers || Download paper |
Recent citations
Recent citations received in 2022
| Year | Citing document | |
|---|---|---|
| 2022 | The Armâs Length Principle: A Panacea or Problem to Regulating Transfer Pricing Transactions by MNEs in Developing Countries. (2022). Wealth, Eukeria ; Mpofu, Favourate Y. In: Eurasian Journal of Business and Management. RePEc:ejn:ejbmjr:v:10:y:2022:i:2:p:137-152. Full description at Econpapers || Download paper | |
| 2022 | Taxation of the Digital Economy and Direct Digital Service Taxes: Opportunities, Challenges, and Implications for African Countries. (2022). Mpofu, Favourate Y. In: Economies. RePEc:gam:jecomi:v:10:y:2022:i:9:p:219-:d:909927. Full description at Econpapers || Download paper | |
| 2022 | Taxing the Digital Economy through Consumption Taxes (VAT) in African Countries: Possibilities, Constraints and Implications. (2022). Mpofu, Favourate Y. In: IJFS. RePEc:gam:jijfss:v:10:y:2022:i:3:p:65-:d:883446. Full description at Econpapers || Download paper | |
| 2022 | Direct Digital Services Taxes in Africa and the Canons of Taxation. (2022). Moloi, Tankiso ; Mpofu, Favourate Y. In: Laws. RePEc:gam:jlawss:v:11:y:2022:i:4:p:57-:d:864051. Full description at Econpapers || Download paper | |
| 2022 | Industry 4.0 in Financial Services: Mobile Money Taxes, Revenue Mobilisation, Financial Inclusion, and the Realisation of Sustainable Development Goals (SDGs) in Africa. (2022). Mpofu, Favourate Y. In: Sustainability. RePEc:gam:jsusta:v:14:y:2022:i:14:p:8667-:d:863478. Full description at Econpapers || Download paper | |
| 2022 | Sustainable mobilisation of tax revenues to enhance economic growth in Sub-Saharan Africa: Challenges, opportunities, and possible areas of reform. (2022). Mpofu, Favourate Y. In: International Journal of Research in Business and Social Science (2147-4478). RePEc:rbs:ijbrss:v:11:y:2022:i:9:p:222-233. Full description at Econpapers || Download paper | |
| 2022 | Domestic revenue mobilization and informality: Challenges and opportunities for sub-Saharan Africa. (2022). Gwaindepi, Abel. In: WIDER Working Paper Series. RePEc:unu:wpaper:wp-2022-120. Full description at Econpapers || Download paper | |
| 2022 | How have formal firms recovered from the pandemic?: Insights from survey and tax administrative data in Zambia. (2022). Maboshe, Mashekwa ; Koivisto, Aliisa ; Ali, Muhammad Abdullah ; Simbeye, Laban ; Hoy, Christopher. In: WIDER Working Paper Series. RePEc:unu:wpaper:wp-2022-73. Full description at Econpapers || Download paper | |
| 2022 | How Have Formal Firms Recovered from the Pandemic ? Insights from Survey and TaxAdministrative Data in Zambia. (2022). Hoy, Christopher Alexander ; Simbeye, Laban ; Ali, Muhammad Abdullah ; Koivisto, Aliisa ; Maboshe, Mashekwa. In: Policy Research Working Paper Series. RePEc:wbk:wbrwps:10139. Full description at Econpapers || Download paper | |
| 2022 | Increasing Tax Collection in African Countries : The Role of Information Technology. (2022). Okunogbe, Oyebola Motunrayo ; Santoro, Fabrizio. In: Policy Research Working Paper Series. RePEc:wbk:wbrwps:10182. Full description at Econpapers || Download paper | |
| 2022 | Teacher professional development for disability inclusion in low? and middle?income Asia?Pacific countries: An evidence and gap map. (2022). Carslake, Toby ; Chakraborty, Anannya ; Jeffries, David ; Ahmed, Syeda Kashfee ; Sundarsagar, Kris ; Kaushik, Amit ; Armstrong, David ; Rahayu, Budiarti ; Lietz, Petra. In: Campbell Systematic Reviews. RePEc:wly:camsys:v:18:y:2022:i:4:n:e1287. Full description at Econpapers || Download paper |
Recent citations received in 2021
| Year | Citing document | |
|---|---|---|
| 2021 | Tax Treaty Aggressiveness: Who is Undermining Taxing Rights in Africa?. (2021). Meinzer, Markus ; Diakite, Maimouna ; Garcia-Bernado, Javier ; Millan-Narotzky, Lucas. In: Working Papers. RePEc:idq:ictduk:16940. Full description at Econpapers || Download paper | |
| 2021 | Glimpses of fiscal states in sub-Saharan Africa. (2021). Moore, Mick. In: WIDER Working Paper Series. RePEc:unu:wpaper:wp-2021-151. Full description at Econpapers || Download paper | |
| 2021 | Fiscal states in sub-Saharan Africa: conceptualization and empirical trends. (2021). Kjar, Anne Mette ; Jeppesen, Matilde ; Bak, Ane Karoline. In: WIDER Working Paper Series. RePEc:unu:wpaper:wp-2021-182. Full description at Econpapers || Download paper |
Recent citations received in 2020
| Year | Citing document | |
|---|---|---|
| 2020 | Latecomer development in a ââ¬Ågreeningââ¬Â world: Introduction to the Special Issue. (2020). Pegels, Anna ; Altenburg, Tilman. In: World Development. RePEc:eee:wdevel:v:135:y:2020:i:c:s0305750x20302102. Full description at Econpapers || Download paper | |
| 2020 | EVALUATION DE Lââ¬â¢ECART DE TVA AU TOGO. (2020). Combey, Adama . In: MPRA Paper. RePEc:pra:mprapa:101478. Full description at Econpapers || Download paper |
Recent citations received in 2019
| Year | Citing document | |
|---|---|---|
| 2019 | Domestic revenue mobilization in Sub-Saharan Africa and Latin America: A comparative analysis since 1980. (2019). Gwaindepi, Abel. In: Lund Papers in Economic History. RePEc:hhs:luekhi:0209. Full description at Econpapers || Download paper |
10 most frequent citing series