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Working Papers / Institute of Development Studies, International Centre for Tax and Development

Citation Profile [Updated: 2024-12-09 13:41:37]
5 Years H Index
16
Impact Factor (IF)
0.22
5 Years IF
0.15
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] [Incorrect content? Let us know]

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 69 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 57 8 24 1 2 8 0 0 0.36
2013 0.67 0.66 0.67 0.7 13 24 79 15 40 9 6 10 7 2 13.3 2 0.15 0.35
2014 0.77 0.67 0.98 0.78 25 49 303 48 88 22 17 23 18 7 14.6 6 0.24 0.34
2015 0.92 0.65 0.91 0.81 25 74 78 65 155 38 35 48 39 5 7.7 9 0.36 0.36
2016 1.36 0.64 1.33 1.08 38 112 93 149 304 50 68 72 78 24 16.1 16 0.42 0.34
2017 0.44 0.62 0.88 0.63 32 144 148 126 430 63 28 110 69 6 4.8 8 0.25 0.35
2018 0.37 0.61 0.57 0.5 65 209 95 120 550 70 26 133 66 11 9.2 10 0.15 0.34
2019 0.46 0.61 0.49 0.5 50 259 46 126 676 97 45 185 92 2 1.6 2 0.04 0.36
2020 0.13 0.7 0.37 0.21 57 316 33 118 794 115 15 210 45 5 4.2 3 0.05 0.74
2021 0.21 0.95 0.56 0.25 38 354 26 197 991 107 22 242 61 17 8.6 4 0.11 0.39
2022 0.18 0.69 0.39 0.24 34 388 19 152 1143 95 17 242 57 4 2.6 17 0.5 0.22
2023 0.22 0.57 0.25 0.15 61 449 3 114 1257 72 16 244 36 8 7 2 0.03 0.18
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
#YearTitleCited
12014The ICTD Government Revenue Dataset. (2014). Prichard, Wilson ; Cobham, Alex ; Goodall, Andrew . In: Working Papers. RePEc:idq:ictduk:10250.

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116
22007How Does Taxation Affect the Quality of Governance?. (2007). Moore, Mick. In: Working Papers. RePEc:idq:ictduk:12795.

Full description at Econpapers || Download paper

70
32014International 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

38
42014Taxing 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.

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37
52018Taxing Africa: Coercion, Reform and Development. (2018). Fjeldstad, Odd ; Prichard, Wilson ; Moore, Mick. In: Working Papers. RePEc:idq:ictduk:13997.

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33
62014Tax Revenue Mobilistation In Developing Countries: Issues and Challenges. (2014). Mascagni, Giulia ; Moore, Mick ; McCluskey, Rhiannon . In: Working Papers. RePEc:idq:ictduk:3948.

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33
72017Urban Fortunes and Skeleton Cityscapes: Real Estate and Late Urbanization in Kigali and Addis Ababa. (2017). Goodfellow, Tom. In: Working Papers. RePEc:idq:ictduk:13889.

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26
82014Tax Structures, Economic Growth and Development. (2014). Lemay-Boucher, Philippe ; McNabb, Kyle. In: Working Papers. RePEc:idq:ictduk:10253.

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26
92017One 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.

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25
102010Taxation 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
112017The Fiscal Effects of Aid in Ethiopia Evidence from CVAR Applications. (2017). Mascagni, Giulia ; Timmis, Emilija. In: Working Papers. RePEc:idq:ictduk:13701.

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20
122014Revenue Reform and Statebuilding in Anglophone Africa. (2014). Moore, Mick. In: Working Papers. RePEc:idq:ictduk:11259.

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19
132014Taxation, 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.

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19
142014Revenue Reform and Statebuilding in Anglophone Africa. (2014). Moore, Mick. In: Working Papers. RePEc:idq:ictduk:13712.

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18
152013Donors, Aid and Taxation in Developing Countries: An overview. (2013). Prichard, Wilson ; Brun, Jean ; Morrissey, Oliver. In: Working Papers. RePEc:idq:ictduk:11258.

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17
162014Foreign Aid and Domestic Taxation: Multiple Sources, One Conclusion. (2014). Clist, Paul. In: Working Papers. RePEc:idq:ictduk:10251.

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16
172012Taxation and Development: What Have We Learned from Fifty Years of Research?. (2012). Bird, Richard. In: Working Papers. RePEc:idq:ictduk:2220.

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16
182015Information 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.

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16
192017Taxing 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.

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15
202015What Do We Know about Mineral Resource Rent Sharing in Africa?. (2015). Laporte, Bertrand ; de Quatrebarbes, Celine . In: Working Papers. RePEc:idq:ictduk:11199.

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14
212014To 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

14
222016Aid and Taxation in Ethiopia. (2016). Mascagni, Giulia. In: Working Papers. RePEc:idq:ictduk:13751.

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14
232013Obstacles to Increasing Tax Revenues in Low Income Countries. (2013). Moore, Mick. In: Working Papers. RePEc:idq:ictduk:4666.

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14
242017Global distribution of revenue loss from tax avoidance - Re-estimation and country results. (2017). Janský, Petr ; Cobham, Alex. In: Working Papers. RePEc:idq:ictduk:13662.

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14
252013Taxation 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.

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13
262019The 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.

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13
272012Local Government Revenue Mobilisation in Anglophone Africa. (2012). Fjeldstad, Odd ; Heggstad, Kari . In: Working Papers. RePEc:idq:ictduk:2302.

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12
282017From the Lab to the Field: A Review of Tax Experiments. (2017). Mascagni, Giulia. In: Working Papers. RePEc:idq:ictduk:13726.

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12
292015The 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.

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12
302021Profit Shifting of Multinational Corporations Worldwide. (2021). Janský, Petr ; Garcia-Bernardo, Javier. In: Working Papers. RePEc:idq:ictduk:16467.

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12
312012Donors, 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
322012Peoples’ 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.

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11
332018Tax Revenue Mobilization in Conflict†affected Developing Countries. (2018). Milicic, Nikola ; Benson, Matthew S ; Prichard, Wilson ; van den Boogaard, Vanessa. In: Working Papers. RePEc:idq:ictduk:13659.

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11
342013Going Where the Money Is: Strategies for Taxing Economic Elites in Unequal Democracies. (2013). Fairfield, Tasha. In: Working Papers. RePEc:idq:ictduk:13735.

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11
352018Colonial 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.

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11
362016Aid and Taxation: Exploring the Relationship Using New Data. (2016). Prichard, Wilson ; Morrissey, Oliver ; Torrance, Samantha . In: Working Papers. RePEc:idq:ictduk:12790.

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10
372016Boosting 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.

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10
382020What is Wrong with African Tax Administration?. (2020). Moore, Mick. In: Working Papers. RePEc:idq:ictduk:15831.

Full description at Econpapers || Download paper

10
392014Taxation 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

10
402018Colonial 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.

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10
412020What is Wrong with African Tax Administration?. (2020). Moore, Mick. In: Working Papers. RePEc:idq:ictduk:15661.

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10
422017Taxing Multinational Enterprises as Unitary Firms. (2017). Picciotto, Sol. In: Working Papers. RePEc:idq:ictduk:12851.

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10
432013Taxing the Informal Economy: Challenges, Possibilities and Remaining Questions. (2013). Prichard, Wilson ; Heady, Christopher ; Joshi, Anuradha. In: Working Papers. RePEc:idq:ictduk:11257.

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9
442015Top 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.

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9
452016Measuring Tax Treaty Negotiation Outcomes: the ActionAid Tax Treaties Dataset. (2016). Hearson, Martin. In: Working Papers. RePEc:idq:ictduk:11206.

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8
462017Using Internal and External Sources of Information to Reduce Customs Evasion. (2017). Chalendard, Cyril. In: Working Papers. RePEc:idq:ictduk:12783.

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8
472016Rebuilding Local Government Finances After Conflict: Lessons from a Property Tax Reform Programme in Post-Conflict Sierra Leone. (2016). Prichard, Wilson ; Jibao, Samuel. In: Working Papers. RePEc:idq:ictduk:13739.

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8
482014Top Income Shares, Business Profits, and Effective Tax Rates in Contemporary Chile. (2014). Jorratt, Michel ; Fairfield, Tasha. In: Working Papers. RePEc:idq:ictduk:10247.

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8
492019Expensive 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.

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8
502013Is the International Tax System Fit for Purpose, Especially for Developing Countries?. (2013). Picciotto, Sol. In: Working Papers. RePEc:idq:ictduk:10246.

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8
50 most relevant documents in this series (papers most cited in the last two years)
#YearTitleCited
12021Profit Shifting of Multinational Corporations Worldwide. (2021). Janský, Petr ; Garcia-Bernardo, Javier. In: Working Papers. RePEc:idq:ictduk:16467.

Full description at Econpapers || Download paper

12
22014Taxing 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

12
32018Taxing 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

11
42017One 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

9
52019The 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

9
62017Urban 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

8
72017The 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

8
82014The ICTD Government Revenue Dataset. (2014). Prichard, Wilson ; Cobham, Alex ; Goodall, Andrew . In: Working Papers. RePEc:idq:ictduk:10250.

Full description at Econpapers || Download paper

7
92020What is Wrong with African Tax Administration?. (2020). Moore, Mick. In: Working Papers. RePEc:idq:ictduk:15831.

Full description at Econpapers || Download paper

6
102007How Does Taxation Affect the Quality of Governance?. (2007). Moore, Mick. In: Working Papers. RePEc:idq:ictduk:12795.

Full description at Econpapers || Download paper

6
112020What is Wrong with African Tax Administration?. (2020). Moore, Mick. In: Working Papers. RePEc:idq:ictduk:15661.

Full description at Econpapers || Download paper

6
122022Should 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.

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6
132022Should 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.

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6
142017Taxing 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

5
152020Addressing the Challenges of Taxation of the Digital Economy: Lessons for African Countries. (2020). Rukundo, Solomon. In: Working Papers. RePEc:idq:ictduk:14990.

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5
162018Fiscal Policy, State Building and Economic Development. (2018). Pirttilä, Jukka ; Addison, Tony ; Pirttila, Jukka ; Zaraza, Miguel Nioa. In: Working Papers. RePEc:idq:ictduk:14010.

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5
172020Addressing the Challenges of Taxation of the Digital Economy: Lessons for African Countries. (2020). Rukundo, Solomon. In: Working Papers. RePEc:idq:ictduk:15317.

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5
182020The Taxation of the Digitalised Economy: An African Study. (2020). Ndajiwo, Mustapha. In: Working Papers. RePEc:idq:ictduk:15427.

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5
192018Tax Revenue Mobilization in Conflict†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

5
202020The Taxation of the Digitalised Economy: An African Study. (2020). Ndajiwo, Mustapha. In: Working Papers. RePEc:idq:ictduk:15812.

Full description at Econpapers || Download paper

5
212022The 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.

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5
222020The 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.

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4
232022Digital 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.

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4
242014Tax Revenue Mobilistation In Developing Countries: Issues and Challenges. (2014). Mascagni, Giulia ; Moore, Mick ; McCluskey, Rhiannon . In: Working Papers. RePEc:idq:ictduk:3948.

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4
252017Norms, 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.

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4
262015Information 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
272014To 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

4
282012Local 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
292019Nil-Filing in Eswatini: Should the Revenue Administration be Concerned?. (2019). Mdluli, Winnie ; Santoro, Fabrizio. In: Working Papers. RePEc:idq:ictduk:14478.

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3
302016Rebuilding Local Government Finances After Conflict: Lessons from a Property Tax Reform Programme in Post-Conflict Sierra Leone. (2016). Prichard, Wilson ; Jibao, Samuel. In: Working Papers. RePEc:idq:ictduk:13739.

Full description at Econpapers || Download paper

3
312015The 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.

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3
322016The 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.

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3
332019Teach to Comply? Evidence from a Taxpayer Education Programme in Rwanda. (2019). Mascagni, Giulia ; Mukama, Denis ; Santoro, Fabrizio. In: Working Papers. RePEc:idq:ictduk:14364.

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3
342018What is the Role of Taxpayer Education in Africa?. (2018). Mascagni, Giulia ; Santoro, Fabrizio. In: Working Papers. RePEc:idq:ictduk:13704.

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3
352014Taxation 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

3
362013Taxation and Development: What Have We Learned from Fifty Years of Research?. (2013). Bird, Richard. In: Working Papers. RePEc:idq:ictduk:11255.

Full description at Econpapers || Download paper

3
372019Teach to Comply? Evidence from a Taxpayer Education Programme in Rwanda. (2019). Mukama, Denis ; Santoro, Fabrizio ; Mascagni, Giulia. In: Working Papers. RePEc:idq:ictduk:14411.

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3
382013Taxing 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

2
392017Using 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

2
402010Taxation 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

2
412018Problems of Transfer Pricing and Possibilities for Simplification. (2018). Picciotto, Sol. In: Working Papers. RePEc:idq:ictduk:14117.

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2
422014International 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

2
432018Colonial 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.

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2
442019Hidden Inequalities: Tax Challenges of Market Women in Enugu and Kaduna States, Nigeria. (2019). Sempere, Kas ; Akpan, Imaobong. In: Working Papers. RePEc:idq:ictduk:14546.

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2
452018Problems of Transfer Pricing and Possibilities for Simplification - Research in Brief. (2018). Picciotto, Sol . In: Working Papers. RePEc:idq:ictduk:14118.

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2
462023The Promise and Limitations of Information Technology for Tax Mobilisation. (2023). Santoro, Fabrizio ; Okunogbe, Oyebola ; Scarpini, Celeste. In: Working Papers. RePEc:idq:ictduk:17871.

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2
472016Unlocking the Potential of Administrative Data in Africa: Tax Compliance and Progressivity in Rwanda. (2016). Mascagni, Giulia ; Nell, Christopher ; Monkam, Nara. In: Working Papers. RePEc:idq:ictduk:12800.

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2
482021The Tax Side of the Pandemic: Compliance Shifts and Funding for Recovery in Rwanda. (2021). Santoro, Fabrizio ; Mascagni, Giulia. In: Working Papers. RePEc:idq:ictduk:16892.

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2
492014Local Government Taxation in Sub-Saharan Africa. (2014). Brun, Jean ; Chambas, Gerard ; Fjeldstad, Odd-Helge. In: Working Papers. RePEc:idq:ictduk:13710.

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2
502021Using Administrative Data to Assess the Impact of the Pandemic in Low-Income Countries: An Application with VAT Data in Rwanda. (2021). Lees, Adrienne ; Mascagni, Giulia. In: Working Papers. RePEc:idq:ictduk:16468.

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2
Citing documents used to compute impact factor: 16
YearTitle
2023Profit Shifting Frictions and the Geography of Multinational Activity. (2022). Laffitte, Sebastien ; Parenti, Mathieu ; Toubal, Farid ; Ferrari, Alessandro. In: Working Papers ECARES. RePEc:eca:wpaper:2013/351241.

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2023Profit Shifting Frictions and the Geography of Multinational Activity. (2022). Toubal, Farid ; Parenti, Mathieu ; Laffitte, S'Ebastien ; Ferrari, Alessandro. In: Papers. RePEc:arx:papers:2211.04388.

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2023
2023Corporate Effective Tax Rates for Research and Policy. (2023). Janský, Petr. In: Public Finance Review. RePEc:sae:pubfin:v:51:y:2023:i:2:p:171-205.

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2023Tackling BEPS in the Global South: Evidence from Peru’s tax reform. (2023). Alvarado, Alfredo ; Toledo, Katia. In: Economic Systems. RePEc:eee:ecosys:v:47:y:2023:i:3:s0939362523000560.

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2023Drivers of Ghanaians’ approval of the electronic levy. (2023). Djokoto, Justice ; Gidiglo, Ferguson K ; Srofenyoh, Francis ; Badu-Prah, Charlotte ; Agyeiwaa-Afrane, Akua. In: SN Business & Economics. RePEc:spr:snbeco:v:3:y:2023:i:1:d:10.1007_s43546-022-00367-3.

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2023Does going cashless make you tax-rich? Evidence from India’s demonetization experiment. (2023). Warwick, Ross ; Nandi, Tushar ; Gadenne, Lucie ; Das, Satadru. In: Journal of Public Economics. RePEc:eee:pubeco:v:224:y:2023:i:c:s0047272723000890.

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2023Increasing Tax Collection in African Countries: The Role of Information Technology. (2023). Santoro, Fabrizio ; Okunogbe, Oyebola. In: Journal of African Economies. RePEc:oup:jafrec:v:32:y:2023:i:supplement_1:p:i57-i83..

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2023Tax revenue and mobile money in developing countries. (2023). Edoh, Eyah Denise ; Apeti, Ablam Estel. In: Journal of Development Economics. RePEc:eee:deveco:v:161:y:2023:i:c:s0304387822001560.

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2023Anatomy of Firms’ Margins of Adjustment: Evidence from the COVID Pandemic. (2023). Muoz, Pablo ; Huneeus, Federico ; Guerra-Salas, Juan ; Fernandez, Andres ; Albagli, Elias. In: Working Papers Central Bank of Chile. RePEc:chb:bcchwp:981.

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2023Visual nudges: How deterrence and equity shape tax attitudes and behaviour in Rwanda. (2023). Mascagni, Giulia ; Santoro, Fabrizio. In: Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics). RePEc:eee:soceco:v:107:y:2023:i:c:s2214804323001441.

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2023Determinants of public sector efficiency: a panel database from a stochastic frontier analysis. (2023). Bernard, Aguima Aime ; Bao-We-Wal Bambe, ; Apeti, Ablam Estel. In: Post-Print. RePEc:hal:journl:hal-04189811.

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2023Vaccine Hesitancy among Informal Workers: Gendered Geographies of Informality in Lahore. (2023). Gallien, Max ; van den Boogaard, Vanessa ; Mohmand, Shandana ; Javed, Umair. In: Development and Change. RePEc:bla:devchg:v:54:y:2023:i:6:p:1504-1527.

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2023Tax and Governance in Rural Areas: The Implications of Inefficient Tax Collection. (2023). Beach, Rachel ; van den Boogaard, Vanessa. In: Working Papers. RePEc:idq:ictduk:17934.

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2023Double taxation treaties and resource revenue mobilization in developing countries: A neural network approach. (2023). , Abrams ; Kinda, Harouna. In: WIDER Working Paper Series. RePEc:unu:wpaper:wp-2023-125.

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2023The Tax Side of the Pandemic: Shifts in Compliance Attitudes and Perceptions in Rwanda. (2023). Mascagni, Giulia ; Santoro, Fabrizio. In: Working Papers. RePEc:idq:ictduk:17935.

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Recent citations
Recent citations received in 2023
YearCiting document
2023
2023

Recent citations received in 2022
YearCiting document
2022The Arm’s 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.

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2022Taxation 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.

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2022Taxing 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.

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2022Direct 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.

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2022Industry 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.

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2022Sustainable 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.

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2022Domestic 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.

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2022How 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.

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2022How 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.

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2022Increasing 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.

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Recent citations received in 2021
YearCiting document
2021Tax 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.

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2021Glimpses of fiscal states in sub-Saharan Africa. (2021). Moore, Mick. In: WIDER Working Paper Series. RePEc:unu:wpaper:wp-2021-151.

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2021Fiscal 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.

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Recent citations received in 2020
YearCiting document
2020Latecomer development in a “greening” world: Introduction to the Special Issue. (2020). Pegels, Anna ; Altenburg, Tilman. In: World Development. RePEc:eee:wdevel:v:135:y:2020:i:c:s0305750x20302102.

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2020EVALUATION DE L’ECART DE TVA AU TOGO. (2020). Combey, Adama . In: MPRA Paper. RePEc:pra:mprapa:101478.

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