Showing 1 - 12 of 12 blogs
September 2022
Blog
by Max Gallien, Mike Rogan, Nana Akua Anyidoho & Vanessa van den Boogaard

Ghana’s introduction of a a 1.5% tax on mobile money transactions in May 2022 has been watched closely by policymakers across Africa. The proponents of the electronic transaction levy (e-levy) argue that taxes on mobile money — commonly referred to in Ghana as MoMo — present an opportunity for cash-strapped governments to raise funds in the complex…

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March 2022
Blog
by Ashley Jackson, Florian Weigand, Max Gallien, Tanya Bandula-Irwin & Vanessa van den Boogaard

“The Taliban tax everything. They get money from the vehicles that cross the district or are going from one district to another. They collect tax on the crops of the farmers,”  – a resident of rural Faryab Province, Afghanistan in February 2019. While we commonly associate taxes with the state, in many parts of the…

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November 2021
Blog
by Max Gallien, Mike Rogan & Vanessa van den Boogaard

Many low and middle-income countries face a myriad of challenges. But policies that can address them are few and far between. The challenges include high and rising inequality, budget crises and the ongoing pandemic. In a set of recent outputs, the World Bank and the International Monetary Fund (IMF) presented an approach that they argue can tackle all three…

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October 2021
Blog
by Vanessa van den Boogaard

Two billion people live in countries where development outcomes are affected by fragility, conflict, and violence. By 2030, up to two thirds of the world’s extreme poor could live in fragile contexts. Because of the security risks and the weakness of state institutions, providing essential services is particularly challenging in these areas. In such contexts,…

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October 2021
Blog
by Max Gallien, Soukayna Remmal, Umair Javed & Vanessa van den Boogaard

Zakat can add up to big money. Although estimates vary, some suggest that global annual zakat spending is higher than total annual development assistance. A study conducted in 2014 estimated the potential Zakat distributed in Morocco to be at least 40 billion MAD, or 4.1 billion USD – over three times the annual budget of…

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November 2020
Blog
by Vanessa van den Boogaard

Though education is a core duty of the state, public education in Sierra Leone is financed not only by the formal government budget and off-budget aid, but also by informal contributions, taxes, and fees paid by households. Since independence in 1961, the state has consistently supported the ideal of universal free primary education, though in…

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July 2020
Blog
by Jason Lakin, Paolo de Renzio & Vanessa van den Boogaard

This piece is co-published with the International Budget Partnership.  Since its onset, governments the world over have responded to the Covid-19 pandemic by ramping up spending and providing tax relief to ailing families and businesses, even in the face of dwindling revenues. This has inevitably led to widened fiscal deficits and ballooning public debts. For…

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June 2020
Blog
by Vanessa van den Boogaard

There is growing international attention on tax collection in low-income countries. This attention is only amplifying in light of the increased revenue pressures faced by governments around the world as a result of the Covid-19 pandemic. While governments will be seeking new revenue sources in the coming years, increased revenue is only desirable in so…

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April 2020
Blog
by Max Gallien & Vanessa van den Boogaard

ICTD Informality and Taxation blog series The ICTD’s Informality and Tax programme seeks to conduct, connect, and support novel research around the relationship between tax and informality. To introduce some of the central areas of research in this area and highlight relevant questions for policymakers and academics alike, we will accompany our work with a…

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April 2020
Blog
by Max Gallien & Vanessa van den Boogaard

As the world grapples with the consequences of the COVID-19 pandemic, vulnerable workers in the informal sector in the global south have been hit hard. Their health is disproportionately at risk. As, for example, vendors working in close quarters and heavily reliant on face-to-face interactions or as frontline care-workers in households, the nature of their…

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March 2020
Blog
by Vanessa van den Boogaard

With over 16,000 deaths globally and the number of cases growing each day, the calamitous impacts of the novel coronavirus (COVID-19) are already being felt. As the virus continues to spread, the human impact in the Global South has the potential to be catastrophic as it strains weak and underfunded health systems. The economic impacts…

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January 2013
Blog
by Vanessa van den Boogaard

The ICTD Annual Centre Meeting on tax exemptions concluded with a presentation by Professor Richard Bird. Drawing on his vast experience, Professor Bird summarised key practical messages about tax exemptions, while challenging the audience to move beyond the stale debates that have been repeated for almost four decades. His key message on systems of tax…

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