Working Papers / Institute of Development Studies, International Centre for Tax and Development
Citation Profile [Updated: 2026-08-21 11:52:43]
5 Years H Index
18
Impact Factor (IF)
0.17
5 Years IF
0.12
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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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 | 0.51 | 0 | 0 | 1 | 1 | 77 | 1 | 0 | 0 | 0 | 0 | 0.29 | |||||
| 2010 | 0 | 0.52 | 1.5 | 3 | 1 | 2 | 24 | 3 | 11 | 0 | 1 | 3 | 0 | 0 | 0.3 | |||
| 2012 | 0 | 0.67 | 0.73 | 4 | 9 | 11 | 70 | 8 | 25 | 1 | 2 | 8 | 0 | 0 | 0.36 | |||
| 2013 | 0.67 | 0.65 | 0.67 | 0.7 | 13 | 24 | 91 | 15 | 41 | 9 | 6 | 10 | 7 | 2 | 13.3 | 2 | 0.15 | 0.34 |
| 2014 | 0.77 | 0.67 | 0.98 | 0.78 | 25 | 49 | 343 | 48 | 89 | 22 | 17 | 23 | 18 | 7 | 14.6 | 6 | 0.24 | 0.34 |
| 2015 | 0.92 | 0.65 | 0.91 | 0.81 | 25 | 74 | 97 | 65 | 156 | 38 | 35 | 48 | 39 | 5 | 7.7 | 9 | 0.36 | 0.36 |
| 2016 | 1.38 | 0.63 | 1.36 | 1.1 | 38 | 112 | 119 | 152 | 308 | 50 | 69 | 72 | 79 | 24 | 15.8 | 18 | 0.47 | 0.33 |
| 2017 | 0.44 | 0.6 | 0.88 | 0.64 | 32 | 144 | 185 | 127 | 435 | 63 | 28 | 110 | 70 | 6 | 4.7 | 8 | 0.25 | 0.34 |
| 2018 | 0.37 | 0.6 | 0.58 | 0.51 | 65 | 209 | 137 | 122 | 557 | 70 | 26 | 133 | 68 | 11 | 9 | 10 | 0.15 | 0.34 |
| 2019 | 0.47 | 0.61 | 0.49 | 0.51 | 50 | 259 | 76 | 128 | 685 | 97 | 46 | 185 | 94 | 2 | 1.6 | 2 | 0.04 | 0.35 |
| 2020 | 0.14 | 0.68 | 0.4 | 0.23 | 57 | 316 | 53 | 126 | 811 | 115 | 16 | 210 | 49 | 5 | 4 | 3 | 0.05 | 0.72 |
| 2021 | 0.25 | 0.87 | 0.64 | 0.29 | 38 | 354 | 40 | 225 | 1037 | 107 | 27 | 242 | 69 | 17 | 7.6 | 4 | 0.11 | 0.36 |
| 2022 | 0.24 | 0.66 | 0.52 | 0.29 | 34 | 388 | 35 | 200 | 1237 | 95 | 23 | 242 | 71 | 5 | 2.5 | 23 | 0.68 | 0.2 |
| 2023 | 0.29 | 0.48 | 0.42 | 0.2 | 61 | 449 | 30 | 188 | 1425 | 72 | 21 | 244 | 50 | 12 | 6.4 | 4 | 0.07 | 0.16 |
| 2024 | 0.16 | 0.46 | 0.29 | 0.14 | 48 | 497 | 11 | 146 | 1571 | 95 | 15 | 240 | 34 | 0 | 0 | 0.17 |
| 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). Cobham, Alex ; Prichard, Wilson ; Goodall, Andrew . In: Working Papers. RePEc:idq:ictduk:10250. Full description at Econpapers || Download paper | 122 |
| 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 | 78 |
| 3 | 2014 | Taxing the Informal Economy: The Current State of Knowledge and Agendas for Future Research. (2014). Prichard, Wilson ; Heady, Christopher ; Joshi, Anuradha. In: Working Papers. RePEc:idq:ictduk:13663. Full description at Econpapers || Download paper | 55 |
| 4 | 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 | 49 |
| 5 | 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 | 42 |
| 6 | 2014 | Tax Revenue Mobilistation In Developing Countries: Issues and Challenges. (2014). Mascagni, Giulia ; McCluskey, Rhiannon ; Moore, Mick. In: Working Papers. RePEc:idq:ictduk:3948. Full description at Econpapers || Download paper | 39 |
| 7 | 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 | 34 |
| 8 | 2017 | One Size Does Not Fit All: A Field Experiment on the Drivers of Tax Compliance and Delivery Methods in Rwanda. (2017). Mascagni, Giulia ; Monkam, Nara ; Nell, Christopher. In: Working Papers. RePEc:idq:ictduk:12838. Full description at Econpapers || Download paper | 28 |
| 9 | 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 | 27 |
| 10 | 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 |
| 11 | 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 | 22 |
| 12 | 2017 | Global distribution of revenue loss from tax avoidance - Re-estimation and country results. (2017). Janský, Petr ; Cobham, Alex. In: Working Papers. RePEc:idq:ictduk:13662. Full description at Econpapers || Download paper | 21 |
| 13 | 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 | 21 |
| 14 | 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 | 21 |
| 15 | 2014 | Revenue Reform and Statebuilding in Anglophone Africa. (2014). Moore, Mick. In: Working Papers. RePEc:idq:ictduk:11259. Full description at Econpapers || Download paper | 20 |
| 16 | 2019 | The New Politics of Global Tax Governance: Taking Stock a Decade After the Financial Crisis. (2019). Christensen, Rasmus Corlin ; Hearson, Martin. In: Working Papers. RePEc:idq:ictduk:14584. Full description at Econpapers || Download paper | 20 |
| 17 | 2014 | Revenue Reform and Statebuilding in Anglophone Africa. (2014). Moore, Mick. In: Working Papers. RePEc:idq:ictduk:13712. Full description at Econpapers || Download paper | 19 |
| 18 | 2014 | Taxation, Non-Tax Revenue and Democracy: New Evidence Using New Cross-Country Data. (2014). Salardi, Paola ; Prichard, Wilson ; Segal, Paul. In: Working Papers. RePEc:idq:ictduk:10254. Full description at Econpapers || Download paper | 19 |
| 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 | 18 |
| 20 | 2018 | Tax Revenue Mobilization in Conflictâ⬠affected Developing Countries. (2018). Prichard, Wilson ; van den Boogaard, Vanessa ; Milicic, Nikola ; Benson, Matthew S. In: Working Papers. RePEc:idq:ictduk:13659. Full description at Econpapers || Download paper | 18 |
| 21 | 2015 | The Political Economy of Property Tax in Africa: Explaining Reform Outcomes in Sierra Leone. (2015). Prichard, Wilson ; Jibao, Samuel S. In: Working Papers. RePEc:idq:ictduk:13721. Full description at Econpapers || Download paper | 17 |
| 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 | 17 |
| 23 | 2014 | To Pay or Not to Pay? Citizens Attitudes Towards Taxation in Kenya, Uganda, Tanzania and South Africa. (2014). Fjeldstad, Odd ; Ali, Merima ; Sjursen, Ingrid Hoem. In: Working Papers. RePEc:idq:ictduk:13655. Full description at Econpapers || Download paper | 17 |
| 24 | 2013 | Donors, Aid and Taxation in Developing Countries: An overview. (2013). Morrissey, Oliver ; Prichard, Wilson ; Brun, Jean-Franois. In: Working Papers. RePEc:idq:ictduk:11258. Full description at Econpapers || Download paper | 17 |
| 25 | 2020 | What is Wrong with African Tax Administration?. (2020). Moore, Mick. In: Working Papers. RePEc:idq:ictduk:15661. Full description at Econpapers || Download paper | 16 |
| 26 | 2016 | Boosting Revenue Collection through Taxing High Net Worth Individuals: The Case of Uganda. (2016). Nakato, Suzan ; Waiswa, Ronald ; Zzimbe, Patrick Lumala ; Kangave, Jalia. In: Working Papers. RePEc:idq:ictduk:11205. Full description at Econpapers || Download paper | 16 |
| 27 | 2012 | Taxation and Development: What Have We Learned from Fifty Years of Research?. (2012). Bird, Richard M. In: Working Papers. RePEc:idq:ictduk:2220. Full description at Econpapers || Download paper | 16 |
| 28 | 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 |
| 29 | 2020 | What is Wrong with African Tax Administration?. (2020). Moore, Mick. In: Working Papers. RePEc:idq:ictduk:15831. Full description at Econpapers || Download paper | 16 |
| 30 | 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 | 16 |
| 31 | 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 | 15 |
| 32 | 2013 | Taxation and Development: a Review of Donor Support to Strengthen Tax Systems in Developing Countries. (2013). Fjeldstad, Odd. In: Working Papers. RePEc:idq:ictduk:13683. Full description at Econpapers || Download paper | 15 |
| 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 | 15 |
| 34 | 2012 | Peoplesââ¬â¢ Views of Taxation in Africa: a Review of Research of Determinants of Tax Compliance. (2012). Fjeldstad, Odd ; Sjursen, Ingrid Hoem ; Schulz-Herzenberg, Collette. In: Working Papers. RePEc:idq:ictduk:2306. Full description at Econpapers || Download paper | 14 |
| 35 | 2016 | Aid and Taxation in Ethiopia. (2016). Mascagni, Giulia. In: Working Papers. RePEc:idq:ictduk:13751. Full description at Econpapers || Download paper | 14 |
| 36 | 2018 | Colonial Legacy, State-building and the Salience of Ethnicity in Sub-Saharan Africa. (2018). Fjeldstad, Odd-Helge ; Ali, Merima ; Jiang, Boqian ; Shifa, Abdulaziz B. In: Working Papers. RePEc:idq:ictduk:14479. Full description at Econpapers || Download paper | 14 |
| 37 | 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 | 14 |
| 38 | 2017 | Taxing Multinational Enterprises as Unitary Firms. (2017). Picciotto, Sol. In: Working Papers. RePEc:idq:ictduk:12851. Full description at Econpapers || Download paper | 13 |
| 39 | 2018 | Colonial Legacy, State-building and the Salience of Ethnicity in Sub-Saharan Africa. (2018). Shifa, Abdulaziz ; Fjeldstad, Odd ; Ali, Merima ; Jiang, Boqian. In: Working Papers. RePEc:idq:ictduk:13752. Full description at Econpapers || Download paper | 13 |
| 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 | 13 |
| 41 | 2012 | Donors, Aid and Taxation in Developing Countries: An Overview. (2012). Morrissey, Oliver ; Prichard, Wilson ; Brun, Jean-Francois. In: Working Papers. RePEc:idq:ictduk:2307. Full description at Econpapers || Download paper | 12 |
| 42 | 2014 | Taxation and Development: a Review of Donor Support to Strengthen Tax Systems in Developing Countries. (2014). Fjeldstad, Odd. In: Working Papers. RePEc:idq:ictduk:13711. Full description at Econpapers || Download paper | 11 |
| 43 | 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 | 11 |
| 44 | 2020 | The Customer is King: Evidence on VAT Compliance in Tanzania. (2020). Somville, Vincent ; Fjeldstad, Odd ; Sjursen, Ingrid Hoem ; Mdee, Ephraim ; Kagoma, Cecilia. In: Working Papers. RePEc:idq:ictduk:15127. Full description at Econpapers || Download paper | 10 |
| 45 | 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 | 10 |
| 46 | 2016 | Rebuilding 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 | 10 |
| 47 | 2018 | Fiscal Policy, State Building and Economic Development. (2018). Pirttilä, Jukka ; Addison, Tony ; Zaraza, Miguel Nioa ; Pirttila, Jukka. In: Working Papers. RePEc:idq:ictduk:14010. Full description at Econpapers || Download paper | 10 |
| 48 | 2016 | Aid and Taxation: Exploring the Relationship Using New Data. (2016). Morrissey, Oliver ; Prichard, Wilson ; Torrance, Samantha. In: Working Papers. RePEc:idq:ictduk:12790. Full description at Econpapers || Download paper | 10 |
| 49 | 2018 | What is the Role of Taxpayer Education in Africa?. (2018). Mascagni, Giulia ; Santoro, Fabrizio. In: Working Papers. RePEc:idq:ictduk:13704. Full description at Econpapers || Download paper | 10 |
| 50 | 2023 | The Promise and Limitations of Information Technology for Tax Mobilisation. (2023). Okunogbe, Oyebola ; Santoro, Fabrizio ; Scarpini, Celeste. In: Working Papers. RePEc:idq:ictduk:17871. Full description at Econpapers || Download paper | 9 |
50 most relevant documents in this series (papers most cited in the last two years)
| # | Year | Title | Cited |
|---|---|---|---|
| 1 | 2014 | Taxing the Informal Economy: The Current State of Knowledge and Agendas for Future Research. (2014). Prichard, Wilson ; Heady, Christopher ; Joshi, Anuradha. In: Working Papers. RePEc:idq:ictduk:13663. Full description at Econpapers || Download paper | 19 |
| 2 | 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 | 15 |
| 3 | 2018 | Tax Revenue Mobilization in Conflictâ⬠affected Developing Countries. (2018). Prichard, Wilson ; van den Boogaard, Vanessa ; Milicic, Nikola ; Benson, Matthew S. In: Working Papers. RePEc:idq:ictduk:13659. Full description at Econpapers || Download paper | 9 |
| 4 | 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 | 9 |
| 5 | 2023 | The Promise and Limitations of Information Technology for Tax Mobilisation. (2023). Okunogbe, Oyebola ; Santoro, Fabrizio ; Scarpini, Celeste. In: Working Papers. RePEc:idq:ictduk:17871. Full description at Econpapers || Download paper | 8 |
| 6 | 2019 | The New Politics of Global Tax Governance: Taking Stock a Decade After the Financial Crisis. (2019). Christensen, Rasmus Corlin ; Hearson, Martin. In: Working Papers. RePEc:idq:ictduk:14584. Full description at Econpapers || Download paper | 8 |
| 7 | 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 | 8 |
| 8 | 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 | 6 |
| 9 | 2014 | The ICTD Government Revenue Dataset. (2014). Cobham, Alex ; Prichard, Wilson ; Goodall, Andrew . In: Working Papers. RePEc:idq:ictduk:10250. Full description at Econpapers || Download paper | 5 |
| 10 | 2018 | Fiscal Policy, State Building and Economic Development. (2018). Pirttilä, Jukka ; Addison, Tony ; Zaraza, Miguel Nioa ; Pirttila, Jukka. In: Working Papers. RePEc:idq:ictduk:14010. Full description at Econpapers || Download paper | 5 |
| 11 | 2017 | Global distribution of revenue loss from tax avoidance - Re-estimation and country results. (2017). Janský, Petr ; Cobham, Alex. In: Working Papers. RePEc:idq:ictduk:13662. Full description at Econpapers || Download paper | 5 |
| 12 | 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 | 5 |
| 13 | 2018 | Colonial Legacy, State-building and the Salience of Ethnicity in Sub-Saharan Africa. (2018). Shifa, Abdulaziz ; Fjeldstad, Odd ; Ali, Merima ; Jiang, Boqian. In: Working Papers. RePEc:idq:ictduk:13752. Full description at Econpapers || Download paper | 4 |
| 14 | 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 |
| 15 | 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 |
| 16 | 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 | 4 |
| 17 | 2014 | To Pay or Not to Pay? Citizens Attitudes Towards Taxation in Kenya, Uganda, Tanzania and South Africa. (2014). Fjeldstad, Odd ; Ali, Merima ; Sjursen, Ingrid Hoem. In: Working Papers. RePEc:idq:ictduk:13655. Full description at Econpapers || Download paper | 4 |
| 18 | 2015 | The Political Economy of Property Tax in Africa: Explaining Reform Outcomes in Sierra Leone. (2015). Prichard, Wilson ; Jibao, Samuel S. In: Working Papers. RePEc:idq:ictduk:13721. Full description at Econpapers || Download paper | 4 |
| 19 | 2023 | Mobile Money Taxation and Informal Workers: Evidence from Ghanaââ¬â¢s E-Levy. (2023). van den Boogaard, Vanessa ; Anyidoho, Nana Akua ; Rogan, Mike ; Gallien, Max. In: Working Papers. RePEc:idq:ictduk:18114. Full description at Econpapers || Download paper | 4 |
| 20 | 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 | 4 |
| 21 | 2018 | Colonial Legacy, State-building and the Salience of Ethnicity in Sub-Saharan Africa. (2018). Fjeldstad, Odd-Helge ; Ali, Merima ; Jiang, Boqian ; Shifa, Abdulaziz B. In: Working Papers. RePEc:idq:ictduk:14479. Full description at Econpapers || Download paper | 4 |
| 22 | 2014 | Tax Revenue Mobilistation In Developing Countries: Issues and Challenges. (2014). Mascagni, Giulia ; McCluskey, Rhiannon ; Moore, Mick. In: Working Papers. RePEc:idq:ictduk:3948. Full description at Econpapers || Download paper | 3 |
| 23 | 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 | 3 |
| 24 | 2023 | Tax and Governance in Rural Areas: The Implications of Inefficient Tax Collection. (2023). van den Boogaard, Vanessa ; Beach, Rachel. In: Working Papers. RePEc:idq:ictduk:17934. Full description at Econpapers || Download paper | 3 |
| 25 | 2016 | Tax Base Erosion and Profit Shifting in Africa ââ¬â Part 1: Africaââ¬â¢s Response to the OECD BEPS Action Plan. (2016). Oguttu, Annet Wanyana. In: Working Papers. RePEc:idq:ictduk:12802. Full description at Econpapers || Download paper | 3 |
| 26 | 2020 | The Customer is King: Evidence on VAT Compliance in Tanzania. (2020). Somville, Vincent ; Fjeldstad, Odd ; Sjursen, Ingrid Hoem ; Mdee, Ephraim ; Kagoma, Cecilia. In: Working Papers. RePEc:idq:ictduk:15127. Full description at Econpapers || Download paper | 3 |
| 27 | 2016 | Rebuilding 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 |
| 28 | 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 | 3 |
| 29 | 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 | 3 |
| 30 | 2023 | The 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. Full description at Econpapers || Download paper | 3 |
| 31 | 2024 | Engendering Taxation: a Research and Policy Agenda. (2024). van den Boogaard, Vanessa ; Kangave, Jalia ; Joshi, Anuradha. In: Working Papers. RePEc:idq:ictduk:18276. Full description at Econpapers || Download paper | 3 |
| 32 | 2016 | Boosting Revenue Collection through Taxing High Net Worth Individuals: The Case of Uganda. (2016). Nakato, Suzan ; Waiswa, Ronald ; Zzimbe, Patrick Lumala ; Kangave, Jalia. In: Working Papers. RePEc:idq:ictduk:11205. Full description at Econpapers || Download paper | 3 |
| 33 | 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 | 3 |
| 34 | 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 | 3 |
| 35 | 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 | 2 |
| 36 | 2021 | Are Women More Tax Compliant than Men? How Would We Know?. (2021). Waiswa, Ronald ; Sebaggala, Nathan ; Kangave, Jalia. In: Working Papers. RePEc:idq:ictduk:16483. Full description at Econpapers || Download paper | 2 |
| 37 | 2018 | Gender and the Formal and Informal Systems of Local Public Finance in Sierra Leone. (2018). van den Boogaard, Vanessa. In: Working Papers. RePEc:idq:ictduk:14172. Full description at Econpapers || Download paper | 2 |
| 38 | 2017 | How Can Governments of Low-Income Countries Collect More Tax Revenue?. (2017). Prichard, Wilson ; Moore, Mick. In: Working Papers. RePEc:idq:ictduk:13357. Full description at Econpapers || Download paper | 2 |
| 39 | 2023 | Technology Evolution and Tax Compliance: Evidence from Rwanda. (2023). Hakizimana, Naphtal ; Santoro, Fabrizio. In: Working Papers. RePEc:idq:ictduk:18080. Full description at Econpapers || Download paper | 2 |
| 40 | 2023 | Digital Merchant Payments as a Medium of Tax Compliance. (2023). Megersa, Kelbesa ; Nsengiyumva, Yves ; Hakizimana, Naphtal ; Bernad, Ludovic ; Santoro, Fabrizio ; Byinshi, Benjamin. In: Working Papers. RePEc:idq:ictduk:18006. Full description at Econpapers || Download paper | 2 |
| 41 | 2023 | Technology Evolution and Tax Compliance: Evidence from Rwanda. (2023). Hakizimana, Naphtal ; Rossel, Lucia ; Santoro, Fabrizio. In: Working Papers. RePEc:idq:ictduk:18228. Full description at Econpapers || Download paper | 2 |
| 42 | 2023 | Catch Them If You Can: The Politics and Practice of a Taxpayer Registration Exercise. (2023). van den Boogaard, Vanessa ; Gallien, Max ; Occhiali, Giovanni. In: Working Papers. RePEc:idq:ictduk:18079. Full description at Econpapers || Download paper | 2 |
| 43 | 2021 | Taxation and Customs Reforms in Fragile States: Between Bargaining and Enforcement. (2021). Raballand, Gaël ; Cantens, Thomas. In: Working Papers. RePEc:idq:ictduk:16621. Full description at Econpapers || Download paper | 2 |
| 44 | 2023 | Why Mass Tax Registration Campaigns Do Not Work. (2023). Prichard, Wilson ; van den Boogaard, Vanessa ; Moore, Mick ; Gallien, Max ; Mascagni, Giulia ; Occhiali, Giovanni ; Santoro, Fabrizio ; Scarpini, Celeste. In: Working Papers. RePEc:idq:ictduk:18047. Full description at Econpapers || Download paper | 2 |
| 45 | 2023 | Visual Nudges: How Deterrence and Equity Shape Tax Compliance Attitudes and Behaviour in Rwanda. (2023). Mascagni, Giulia ; Santoro, Fabrizio ; Scarpini, Celeste. In: Working Papers. RePEc:idq:ictduk:17834. Full description at Econpapers || Download paper | 2 |
| 46 | 2023 | Catch Them If You Can: the Politics and Practice of a Taxpayer Registration Exercise. (2023). van den Boogaard, Vanessa ; Gallien, Max ; Occhiali, Giovanni. In: Working Papers. RePEc:idq:ictduk:17932. Full description at Econpapers || Download paper | 2 |
| 47 | 2021 | Explaining Informal Taxation and Revenue Generation: Evidence from south-central Somalia. (2021). van den Boogaard, Vanessa ; Santoro, Fabrizio. In: Working Papers. RePEc:idq:ictduk:16466. Full description at Econpapers || Download paper | 2 |
| 48 | 2022 | Unpacking ââ¬ËTax Moraleââ¬â¢: Distinguishing Between Conditional and Unconditional Views of Tax Compliance. (2022). Prichard, Wilson. In: Working Papers. RePEc:idq:ictduk:17627. Full description at Econpapers || Download paper | 2 |
| 49 | 2015 | Tax and the Governance Dividend. (2015). Moore, Mick. In: Working Papers. RePEc:idq:ictduk:11197. Full description at Econpapers || Download paper | 2 |
| 50 | 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 | 2 |
Citing documents used to
compute impact factor: 19
| Year | Title | |
|---|---|---|
| 2025 | Unlocking Entrepreneurship in the FinTech Era: The Role of Tax Compliance in Business Performance. (2025). Skandalis, Konstantinos S. In: FinTech. RePEc:gam:jfinte:v:4:y:2025:i:2:p:12-:d:1624435. Full description at Econpapers || Download paper | |
| 2025 | E-invoicing, tax audits and VAT compliance. (2025). Kotsogiannis, Christos ; Karangwa, John ; Murasi, Innocente ; Salvadori, Luca. In: Journal of Development Economics. RePEc:eee:deveco:v:172:y:2025:i:c:s0304387824001524. Full description at Econpapers || Download paper | |
| 2025 | The panopticon taxman: the impact of e-invoicing on VAT compliance in Uganda. (2025). Ayo, Joseph Okello ; Musoke, Nicholas ; Jouste, Maria ; Lees, Adrienne. In: WIDER Working Paper Series. RePEc:unu:wpaper:wp-2025-112. Full description at Econpapers || Download paper | |
| 2025 | Taxing the wealthy in Haiti: Evidence from a conjoint experiment on property tax preferences. (2025). Berens, Sarah ; Lpez, Ana Isabel. In: World Development. RePEc:eee:wdevel:v:196:y:2025:i:c:s0305750x25002797. Full description at Econpapers || Download paper | |
| 2025 | The green promise of digital finance: Exploring its effects and mechanisms on carbon reduction. (2025). Wu, Shilei ; Lv, Shuai ; Dong, XU. In: China Economic Review. RePEc:eee:chieco:v:90:y:2025:i:c:s1043951x2500032x. Full description at Econpapers || Download paper | |
| 2025 | Sub-national property tax reform and tax bargaining: Lessons from a quasi-randomized reform program in Sierra Leone. (2025). Pillai, Nicolas Orgeira ; Jibao, Samuel ; Prichard, Wilson. In: World Development. RePEc:eee:wdevel:v:185:y:2025:i:c:s0305750x24002663. Full description at Econpapers || Download paper | |
| 2025 | The taxed informal economy: Fiscal burdens and inequality in Accra. (2025). Gallien, Max ; Anyidoho, Nana Akua ; van den Boogaard, Vanessa ; Rogan, Michael. In: World Development. RePEc:eee:wdevel:v:187:y:2025:i:c:s0305750x24003504. Full description at Econpapers || Download paper | |
| 2025 | Mapping the Gender Dimension in Taxation and Budgeting : A Cross-Country Study of Laws, Policies and Practices. (2025). di Ricco, Luiza Ferraz ; Maria, Hannelore ; Sakhonchik, Alena. In: Policy Research Working Paper Series. RePEc:wbk:wbrwps:11273. Full description at Econpapers || Download paper | |
| 2025 | Missing the forest for the trees: Ekiti States quest for forestry revenue and its impact on forest managers. (2025). Occhiali, Giovanni ; Falade, Michael. In: Forest Policy and Economics. RePEc:eee:forpol:v:172:y:2025:i:c:s1389934125000309. Full description at Econpapers || Download paper | |
| 2025 | Unequal Burdens, Uneven Benefits : Applying a Gender Lens to the Analysis of Peruâs Fiscal System. (2025). de la Flor, Luciana ; Hernandez, Paola Buitrago ; Rivera, Gonzalo Javier ; Rubiano, Eliana Carolina. In: Policy Research Working Paper Series. RePEc:wbk:wbrwps:11189. Full description at Econpapers || Download paper | |
| 2025 | Adoption of electronic payment platforms by fast moving consumer goods (FMCG) businesses in Ghana: PLS-SEM and FSQCA approaches. (2025). Donkoh, Grace ; Forson, Nelly Mac-Arhin ; Agblewornu, Veronica Venyo ; Assefuah, Blessed ; Appiah, Thomas. In: SN Business & Economics. RePEc:spr:snbeco:v:5:y:2025:i:5:d:10.1007_s43546-025-00820-z. Full description at Econpapers || Download paper | |
| 2025 | Leveraging Religious Leaders to Increase Voluntary Tax Compliance: Experimental Evidence from Tanzania. (2025). Sjursen, Ingrid Hoem ; Vietz, Jasmin. In: ifo Working Paper Series. RePEc:ces:ifowps:_415. Full description at Econpapers || Download paper | |
| 2025 | What you do (not) get when expanding the net - Evidence from forced taxpayer registrations in South Africa. (2025). Riedel, Nadine ; Lediga, Collen ; Strohmaier, Kristina. In: Journal of Development Economics. RePEc:eee:deveco:v:172:y:2025:i:c:s0304387824001378. Full description at Econpapers || Download paper | |
| 2025 | Digital transformation and tax compliance in Chinese industrial sector. (2025). Chen, Shi ; Liu, Zhongyi ; Cai, Wanlin. In: International Review of Financial Analysis. RePEc:eee:finana:v:102:y:2025:i:c:s1057521925002030. Full description at Econpapers || Download paper | |
| 2025 | Participation, legitimacy and fiscal capacity in weak states: Evidence from participatory budgeting. (2025). Michel, Julian ; Meriggi, Niccolo F ; Grieco, Kevin ; Wilson, Prichard ; Kamara, Abou Bakarr. In: CSAE Working Paper Series. RePEc:csa:wpaper:2025-05. Full description at Econpapers || Download paper | |
| 2025 | Government Revenue Structure and Fiscal Performance in the G7: Evidence from a Panel Data Analysis. (2025). Fortea, Costinela. In: World. RePEc:gam:jworld:v:6:y:2025:i:3:p:97-:d:1697742. Full description at Econpapers || Download paper | |
| 2025 | Can FinTech Close the VAT Gap? An Entrepreneurial, Behavioral, and Technological Analysis of Tourism SMEs. (2025). Skandali, Dimitra ; Skandalis, Konstantinos S. In: FinTech. RePEc:gam:jfinte:v:4:y:2025:i:3:p:38-:d:1717737. Full description at Econpapers || Download paper | |
| 2025 | Tackling tax base erosion in developing countries: Does information exchange initiative make a difference?. (2025). al Hayat, Nourat. In: Economics of Governance. RePEc:spr:ecogov:v:26:y:2025:i:3:d:10.1007_s10101-025-00332-4. Full description at Econpapers || Download paper | |
| 2025 | The Paradox of Mobile Money Adoption among Ghanaâ¬â¢s PETTY Traders: A Two-Stage PLS-SEM-ANN Approach. (2025). Nuta, Alina Cristina ; Mangudhla, Tinashe ; Amua, Regina Naa ; Dimen, Levente ; Xin, FU ; Boadi, Emmanuel Bosompem. In: SAGE Open. RePEc:sae:sagope:v:15:y:2025:i:4:p:21582440251378112. Full description at Econpapers || Download paper |
Recent citations
Recent citations received in 2024
| Year | Citing document |
|---|
Recent citations received in 2023
| Year | Citing document | |
|---|---|---|
| 2023 | Nudging for Prompt Tax Penalty Payment: Evidence from a Field Experiment in Indonesia. (2023). Rablen, Matthew ; Yogama, Eko Arief ; Gray, Daniel J. In: CESifo Working Paper Series. RePEc:ces:ceswps:_10836. Full description at Econpapers || Download paper | |
| 2023 | Effets des transferts intergouvernementaux sur la mobilisation des recettes publiques locales : cas des communes camerounaises. (2023). Onana, Simon Pierre ; Nkoudou, Jean Raoul ; Ngah, Boniface Epo. In: Region et Developpement. RePEc:tou:journl:v:58:y:2023:p:83-101. Full description at Econpapers || Download paper | |
| 2023 | Can tax agents support tax compliance in lowâincome countries? Evidence from Uganda. (2023). Kalyango, Fredrick ; Occhiali, Giovanni. In: Public Administration & Development. RePEc:wly:padxxx:v:43:y:2023:i:4:p:269-279. Full description at Econpapers || Download paper |
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). Mpofu, Favourate Y ; Wealth, Eukeria. 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). Hoy, Christopher ; Ali, Muhammad Abdullah ; Maboshe, Mashekwa ; Simbeye, Laban ; Koivisto, Aliisa. 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 Tax Administrative Data in Zambia. (2022). Hoy, Christopher ; Ali, Muhammad Abdullah ; Maboshe, Mashekwa ; Simbeye, Laban ; Koivisto, Aliisa. 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 ; 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 lowâ and middleâincome AsiaâPacific countries: An evidence and gap map. (2022). Jeffries, David ; Armstrong, David ; Rahayu, Budiarti ; Chakraborty, Anannya ; Kaushik, Amit ; Carslake, Toby ; Ahmed, Syeda Kashfee ; Lietz, Petra ; Sundarsagar, Kris. In: Campbell Systematic Reviews. RePEc:wly:camsys:v:18:y:2022:i:4:n:e1287. Full description at Econpapers || Download paper |
10 most frequent citing series