Showing 1 - 12 of 47 blogs
June 2022
Blog
by Giulia Mascagni

As leaders meet at the Commonwealth Heads of Government Meeting (CHOGM), this week in Kigali, Rwanda, they have an opportunity to focus their attention on the big development challenges of our time. Taxation might not be the first thing that comes to mind as business, civil society and governments discuss this year’s theme “Delivering a…

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June 2022
Blog
by Martin Hearson & Mary Abounabhan

Ghana’s Minister of Finance recently declined to provide assurance that revenue from a new tax on digital financial services would not be collateralised. At a recent press conference, the Minister stated that he would examine the situation at hand and take a decision with cabinet on how to use resources.  Ghana’s Electronic Transfer Levy (E-Levy),…

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April 2022
Blog
by Christopher Wales & Hannelore Niesten

Ghana’s Electronic Transfer Levy will come into effect on 1 May 2022 according to the Ghana Revenue Authority. But can it be implemented legally on the proposed date and, beyond that, how is it going to work? In the last few days, the GRA issued some Guidelines aimed at clarifying the scope and the implementation…

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March 2022
Blog
by Jane Nalunga

In this blog, the ICTD speaks with Jane Nalunga, Executive Director of SEATINI Uganda to learn about the organisation’s quest for tax justice and how it has enhanced the voices of citizens to demand accountability and effectively participate in fiscal policies. Can you provide us with a brief background of your organisation’s work? Nalunga: For…

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November 2021
Blog
by Martin Hearson

G20 leaders are celebrating a new agreement to strengthen the taxation of tech firms and create a global minimum tax, reached by 136 jurisdictions and brokered at the OECD. Numerous lower-income countries have expressed frustration that their influence was marginal and their demands rejected, but many have nonetheless signed up. Historical legacies These negotiations reflect…

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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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July 2021
Blog
by Jacob Aondohemba Iormbagah

Across Nigeria, a journey through rural communities and interaction with community members will expose you to the prevalence of self-financed and managed community development projects. The benefits of those projects completed through informal taxation to the people of Nigeria cannot be overemphasised, though many scholars and tax administrators are not aware or pay little attention…

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July 2021
Blog
by Neil McCulloch

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…

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June 2021
Blog
by Giovanni Occhiali, Max Gallien & Soukayna Remmal

In recent years, the legalisation of cannabis – initially for medical use, and increasingly for recreational use – has become a common policy talking point. But can legalised cannabis production become a new revenue source for low and middle-income countries? Canada and a range of states in the US have made headlines from legalisation initiatives…

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