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Showing 1-12 of 37 Blogs
December 2024|
Blog

Four priority areas for next year’s Financing for Development Conference

by Rhiannon McCluskey

At a recent UN side event, experts outlined how the new financing for development proposals on can be strengthened for better outcomes in four priority areas….
Close up shot on a pair of hands holding a stack of Malawian Kwacha
October 2024|
Blog

We interviewed 83 tax collectors in Malawi and here is what we learned

by Nyanyiwe Sulu & Mick Moore

Tax specialists have a great deal to say about how African tax collectors could work better…
A woman stands in the middle of a small convenient stall, measuring grains.
October 2024|
Blog

Design features of simplified tax regimes for small businesses in Sub-Saharan Africa

by Christopher Hoy, Thiago Scot, Alex Oguso, Anna Custers, Daniel Zalo, Ruggero Doino, Jonathan Karver & Nicolas Orgeira Pillai

Our new working paper highlights to the challenges of designing appropriate tax regimes for small businesses as governments face stark trade-offs between raising revenue, maximizing simplicity, and maintaining equity. …
Man in protective gear throwing a box full of smuggled Malboro cigarettes in a shredding truck to destroy them.
June 2024|
Blog

Three myths on smuggling and taxes

by Max Gallien

Few topics attract as many myths and misconceptions as smuggling. As an activity that is more…
Women walking in a street in Adjamé Market, Abijan, Ivory Coast. Some are carrying their wares on their heads.
March 2024|
Blog

Taxes and fees in the informal sector shed new light on why engendering tax research matters

by Deanndre Chen

In low-income countries, women make up a significant portion of the informal sector. They are also…
Photo medium shot of African woman working
January 2024|
Blog

Resolving tax disputes: Study of market vendors and local councils in Malawi

by Tizgowere Msiska & Masauko Thawe

Council-vendor disputes Council-vendor tensions have contributed to tax resistance and low compliance among market vendors which…
Tax official registers a female small business owner on the street
July 2023|
Blog

Helping Politicians to Break Bad Tax Habits

by Mick Moore

Politicians have many bad tax habits. These include using tax inspections to punish political opponents; ensuring…
Ethiopia - Planting Avocado Trees in Katbare - July 2011
July 2023|
Blog

Informal Taxation in Ethiopia: Typologies, Prospects, and Challenges

by Misganaw Gashaw Beza & Geremew Worku

Formal tax and non-tax revenue sources, which are estimated to account for 50 to 80% of…
Andrew Kayanu Traffic Check ATM painting
June 2023|
Blog

Roadblocks and revenues: new geographies of taxation in conflict

by Mina Radončić & Markus Geray

Checking out checkpoints The DIIS, together with the ICTD and the Centre on Armed Groups, hosted…
Man working at computer
May 2023|
Blog

The promise and limitations of information technology for tax mobilisation

by Oyebola Okunogbe, Fabrizio Santoro & Celeste Scarpini

As digital technologies continue to gain momentum in lower-income countries, tax authorities are increasingly adopting technology solutions to improve their core functions and to collect revenue more efficiently….
Two market traders walking by cars with baskets of goods over their heads
March 2023|
Blog

Ghana’s e-levy is unfair to the poor and misses its revenue target: A lesson in mobile money tax design

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

The levy’s effects – on Ghana’s public finances, its poor, mobile money usage –have been at the centre of intense and polarising public conversations, much of it without empirical basis….
Ghana: A woman carries fruit on her head as she passes a mobile money stand in the Tesano neighborhood.
February 2023|
Blog

The Ghana e-levy: Can the latest rate reduction win greater public acceptance and increase revenue?

by Awa Diouf, Alex Ampaabeng, Mary Abounabhan & Hannelore Niesten

The reduced tax rate on electronic transactions is unlikely to satisfy Ghanaians given the country’s rising inflation…