Blogs

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 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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March 2022
Blog
by Giulia Mascagni & Mick Moore

Last week, the Institute of Development Studies (IDS) held an event on the global development and economic implications of the conflict in Ukraine, at which ICTD Fellows Mick Moore and Giulia Mascagni spoke on the subject of sanctioning Russian oligarch’s wealth, the menace of the offshore financial system, and the urgent need and opportunity to…

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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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February 2022
Blog
by Didier Jacobs

Last October, 137 of the 140 jurisdictions that are members of the Inclusive Framework reached a high-level agreement on the taxation of multinational corporations, combining a reallocation of taxing rights to market countries (Pillar 1) and a 15% global minimum effective tax rate (Pillar 2). The agreement builds on proposals developed by the OECD, a…

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December 2021
Blog
by Peter Jongkind

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…

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November 2021
Blog
by Grema Bukar, John Audu Aziganu, Mohammed Alkali & Mohammed Bashir Ali

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…

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November 2021
Blog
by Erika Siu & Jeffrey Drope

The ninth session of the Conference of the Parties to the World Health Organization Framework Convention for Tobacco Control (or COP 9) wrapped up on November 13. The discussions saw 161 countries, UN agencies, other intergovernmental organisations and civil society groups consider strategies to implement tobacco control measures more effectively, including taxation, and to stop…

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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 Corné van Walbeek & Zunda Chisha

Rapid population growth, increased advertising by the tobacco industry, and growing tobacco consumption among young people in Africa all contribute to a projected massive tobacco-related burden of disease. The World Health Organisation (WHO) estimates that one in five African adolescents use tobacco. The WHO also forecast a doubling of deaths related to tobacco use in low- and middle-income countries between 2002 and 2030. There…

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