Platform Disempowerment: Business Power and the Taxation of Digital Financial Services
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This article advances our understanding of the political power of digital platform companies by uncovering its underexplored flipside: platform disempowerment. We argue that controlling an infrastructure that becomes ubiquitous in economic and social interactions can become a source of weakness as well as strength. Using primary interview and secondary data, we provide comparative case studies of mobile money taxation in Kenya and Ghana. As governments in both countries faced fiscal pressures, the profitability and captivity of the market that flowed from mobile money providers’ control of digital payment infrastructure caught their attention. Different outcomes in the two countries result from the interaction between the industry’s political entanglements and its infrastructural control: in Kenya, entanglements were strong, creating a dynamic of empowerment, while the opposite was the case in Ghana. The article contributes to broader debates about the sources and limits of the political power of digital platforms, while expanding the field of empirical cases to an underexplored region.
Mary Abounabhan is a Research Officer working on ICTD's Digital Public Infrastructure (DPI) research theme. She is also underaking a PhD in practice. Her research focuses on the the appropriateness and effectiveness of digital financial services taxes and their development impacts. She has completed her Masters of Globalisation, Business, and Development at the Institute of Development Studies, focusing her research on the Moral Economy of social media taxation in Lebanon.
Florence Dafe is a political economist at the Chair of European and Global Governance of the Hochschule für Politik /Technical University of Munich (TUM). Her research and teaching focus on the politics of finance in lower-income countries.
Martin Hearson is a Research Fellow at IDS, Research Director of the ICTD and the International Tax programme lead. His research focuses on the politics of international business taxation, and in particular the relationship between developed and developing countries. Before joining ICTD, Martin was a fellow in international political economy at the London School of Economics and Political Science, teaching courses on political economy and global financial governance.
Citation: Abounabhan, M.; Dafe, F. and Hearson, M. (2026) Platform Disempowerment: Business Power and the Taxation of Digital Financial Services, New Political Economy, 31(1), https://doi.org/10.1080/13563467.2025.2611877