Blogs

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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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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October 2021
Blog
by Bob Michel & Tatiana Falcão

From October 19th to 28th, the 23rd Session of the United Nations Committee of Experts on International Cooperation in Tax Matters (‘the UN Tax Committee’) is taking place. It is the first meeting of the committee’s new membership, at which those members will determine the plan of work for their four-year term. A per usual,…

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September 2021
Blog
by Charlie Lawrie, Diana Szpotowicz & Giovanni Occhiali

The IPCC’s Sixth Assessment Report, published in August, is the latest clarion call to decarbonise the global economy if the worst excesses of the climate crisis are to be averted. This is especially true in Sub-Saharan Africa, where floods and droughts are expected to have devastating effects. Carbon taxes – levies imposed on the carbon…

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August 2021
Blog
by Deepak Kapoor

The ‘Most Favoured Nation’ principle In international economic relations, the Most Favoured Nation (MFN) principle is the bedrock of non-discriminatory trade policy. The underlying principle is, if a country extends favourable treatment to another country on a particular subject under a given agreement, it must treat other parties to the agreement equally regarding that subject. Along similar lines, the MFN clause in tax treaties…

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