author = { Muñoz, Laura AND Mascagni, Giulia AND Prichard, Wilson AND Santoro, Fabrizio },

title = { Should governments tax digital financial services? a research agenda to understand sector-specific taxes on DFS },

publisher = {The International Centre for Tax and Development at the Institute of Development Studies},

isbn = {9781781189146},

keywords = { tax compliance , tax administration , digital financial services , digital IDs , Graue Literatur },

year = {February 2022},

booktitle = {ICTD working paper ; 136},

address = { Brighton, UK },

url = { http://slubdd.de/katalog?TN_libero_mab2 }