We are a global network improving the quality of tax policy and administration in lower-income countries through collaborative, policy-oriented research.
Tobacco use causes more than 8 million deaths globally each year, with around 80% of the world’s smokers living in low- and middle-income countries. Increasing taxes on tobacco reduces tobacco consumption and improves negative health impacts, while also raising government revenues. However, as a policy tool, tobacco tax is widely underutilised, particularly across Africa.
Th International Centre for Tax and Development (ICTD) seeks proposals for research projects on tax treaties and lower-income countries, with the aim of assisting lower-income countries in making decisions about their approach to tax treaty policy and treaty negotiations. Funding is available for the most promising applications that need it. Applicants whose proposals have been…
Written by Professor Mick Moore and Dr Wilson Prichard Professor Richard Bird sadly passed away on 9th June 2021, at the age of 82. Anyone working in the field of tax and development will be very familiar with Richard’s published work. He started to produce in the 1960s, and was still publishing high quality work…
Unlike most sources of local revenue, responsibility for the different aspects of property tax administration in Africa is often split between central and local authorities. In many countries, central governments have, since the colonial period, retained responsibility for land titling, maintaining the cadastre, and property valuation, while other aspects of rate-setting and property tax collection…
As the G20 Environment Ministers meet today, one of the key issues they need to consider is whether to get serious about fossil fuel subsidy reform. As a report published on June 19 by Bloomberg NEF and Bloomberg Philantropies points out, the G20 countries have provided more than $3.3tn (£2.4tn) in subsidies for fossil fuels…
Property taxes offer a significant potential for developing cities in Africa, which crucially need revenues to fund local public services and sustainable urban planning. In 2014, Senegal adopted its current development plan, “Plan Senegal Émergent”, with the main goal of bringing the country to an emerging economy status by 2035, with the mobilisation of property…
