We are a research network improving the quality of tax policy and administration in sub-Saharan Africa.
We collaboratively generate policy-relevant research and build African research capacity in the area of taxation.
There is great potential for benefit from closer cooperation between tax administrators and researchers. Based on our recent experiences, the ICTD and the Uganda Revenue Authority developed a set of “principles of engagement” between tax administrations and researchers. Learn more about our approach here.
Context The international tax system is changing rapidly. We see substantial changes in both international tax ‘rules’ and in the political and institutional processes that shape these ‘rules’. There have been rapid strides in exchange of information since 2009, and somewhat more mixed progress on multinational corporate taxation beginning with the Base Erosion and Profit-Shifting…
The ICTD is calling for research proposals on Gender and Tax in Africa. We are seeking empirical research that identifies the dimensions of and extent to which taxes affect men and women differently. Statistical evidence of these differences is thus important. While we are open to high quality proposals on any dimension of the topic…
ICTD Research Fellow Vanessa van den Boogaard participated in the Commission on the Status of Women’s sixty-third session at the United Nations in New York (#CSW63). She spoke on the NGO forum panel “Taxing for Gender Equality,” on March 15th alongside Yamini Mishra, Nguyen Phuong Thuy, Francesca Rhodes, Kathleen Lahey, Caroline Othim, Isolde Kunkel-Weber, and Corina…
Just over a week ago, the Kenyan High court declared the double tax avoidance (DTA) agreement between Kenya and Mauritius unconstitutional. Here are some thoughts from two of our experts on the topic: Reflections from Catherine Ngina Mutava The ruling on the legality of the Kenya-Mauritius DTA presents an interesting situation. First, the declaration that…
Nigeria’s performance on collected taxes is poor. Non-oil revenue in the country is around 3-4 percent of GDP, far below countries such as South Africa and Brazil where non-oil revenues lie between 20 and 25 percent of their GDP – or other peers in sub-Saharan Africa who typically collect more than 10 percent of GDP…
