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.
The Federal Inland Revenue Service (FIRS) will be hosting a Taxpayer Engagement Webinar Series with focus on the Finance Act, 2021. Speakers at this webinar will discuss the highlights of the Act, how it applies to taxpayers, what the changes signify, among others; the experts from the Service will also be available to answer all…
Background The rapid expansion of mobile money and broader digital financial services (DFS) as well as the increased relevance of digital IDs across Africa and other low-income countries over the past decade gives rise to two new important challenges for tax systems. First, resource-constrained governments may see the expansion of DFS as an opportunity to…
In an upcoming webinar to be held on December 14, at 3pm (Paris time) by the French Inter-ministry Exchange and Coordination Platform on the Mobilisation of Domestic Public Resources (MRIP), ICTD research fellow Dr. Giovanni Occhiali will be presenting and discussing the results of a recent study on domestic resource mobilisation for fisheries resources in Sub-Saharan…
Ghanaian local governments – metropolitan, municipal, and district assemblies (MMDAs) – face several challenges preventing them from raising more revenue from property taxes. These challenges include limited access to information about properties such as location, ownership and accurate valuations. As part of its programmes, VNG International (the International Cooperation Agency of the Association of Netherlands…
Borno State, in north-eastern Nigeria, has faced intractable security challenges in the last decade that has led to the destruction of businesses, livelihoods, property and public infrastructure. As a result, real estate in the capital of Maiduguri and other peaceful areas has seen an increase in demand. Normally, a real estate boom would lead to increased…
