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Showing 1-8 of 8 Blogs
Red vodafone mobile money kiosk in Ghana
October 2022|
Blog

New data on the e-levy in Ghana: unpopular tax on mobile money transfers is hitting the poor hardest

by Max Gallien, Mike Rogan, Nana Akua Anyidoho & Vanessa van den Boogaard

In Ghana, the “e-levy” has been linked to the current administration’s “Ghana Beyond Aid” strategy for reducing aid dependence….

woman-in-afghanistan
March 2022|
Blog

Why do armed groups tax? It’s not just about the money

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

In this blog, the authors argue that revenue is only one of several motives that explain why armed groups tax….

People_informal_market_Nigeria
November 2021|
Blog

The World Bank and IMF are using flawed logic in their quest to do away with the informal sector

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…

Moroccan dirhams
October 2021|
Blog

Would Moroccans accept a state zakat fund? Should they?

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…

image of a cannabis plant
June 2021|
Blog

Cannabis taxation – A new revenue source for development?

by Giovanni Occhiali, Max Gallien & Soukayna Remmal

In recent years, the legalisation of cannabis – initially for medical use, and increasingly for recreational…

Picture of a street vendor in a souk in Morocco
January 2021|
Blog

Informal Work and Auto-Entrepreneurship Laws in the Maghreb: What can Tunisia learn from Morocco?

by Max Gallien & Othmane Bourhaba

Informal economies in North Africa have frequently captured public attention in recent years. They not only…

Market with street vendors
April 2020|
Blog

Unpacking Formalisation: The need for a new research agenda on taxation and the informal economy

by Max Gallien & Vanessa van den Boogaard

ICTD Informality and Taxation blog series The ICTD’s Informality and Tax programme seeks to conduct, connect,…

Street vendors
April 2020|
Blog

To fight Covid-19, only the formal economy is getting tax breaks. The informal economy may be asked to foot the bill

by Max Gallien & Vanessa van den Boogaard

As the world grapples with the consequences of the COVID-19 pandemic, vulnerable workers in the informal…