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Select Publications
Preprints
, 2025, The Strengths and Weaknesses of The World Bank's B-READY Tool For Evaluating the Ease of Business Tax Compliance, http://dx.doi.org/10.2139/ssrn.5273627
, 2022, To Register or not to Register for Value-Added Tax? How Tax Rate Changes Can Influence the Decisions of Small Businesses in South Africa, http://dx.doi.org/10.2139/ssrn.4219831
, 2020, Standard Business Reporting: Short Term Pain for Long Term Gain?, http://dx.doi.org/10.2139/ssrn.3727079
, 2019, Diagnosing the VAT Compliance Burden: A Cross-Country Assessment, http://dx.doi.org/10.2139/ssrn.3726376
, 2019, Perceptions of Corruption and Tax Non-Compliance Behaviour: Policy Implications for Developing Countries, http://dx.doi.org/10.2139/ssrn.3317994
, 2014, Tangled Up in Tape: The Continuing Tax Compliance Plight of the Small and Medium Enterprise Business Sector, http://dx.doi.org/10.2139/ssrn.2479153
, 2009, Sustaining Growth in Developing Economies Through Improved Taxpayer Compliance: Challenges for Policy Makers and Revenue Authorities, http://dx.doi.org/10.2139/ssrn.1415164