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Showing 1-12 of 24 Blogs
Ugandan landscape shot with a small hut in left foreground, lakes centre and right background and a yellow sign that read mobile money airtime selling in front of the hut
October 2022|

How should Africa’s digital payments be taxed?

by Philip Mader

Africa’s governments need tax revenue to fund everything from education and social welfare to paying international debts. No wonder governments are eyeing digital financial services (DFS) – a rapidly growing, highly profitable industry – for additional revenue….

Red vodafone mobile money kiosk in Ghana
October 2022|

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….

August 2022|

How the Taliban’s more effective and ‘fairer’ tax system helped it win control of Afghanistan

by Ashley Jackson

When the Taliban dramatically gained control of Afghanistan in August 2021, they used bombs and guns to swiftly overcome state security forces. But they also had another valuable and effective weapon at their disposal: taxes….

June 2022|

How will the E-levy impact the informal sector in Ghana?

by Philipa Birago Akuoko & Rhiannon McCluskey

The Electronic Transaction Levy (E-levy), a 1.5% tax on all electronic transactions, went into effect on the 1st of May amongst considerable uncertainty and controversy….

March 2022|

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….

November 2021|

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…

Community driven development in Somalia
October 2021|

Citizen-led financing of public services in fragile contexts: New evidence from Somalia

by Vanessa van den Boogaard

Two billion people live in countries where development outcomes are affected by fragility, conflict, and violence….

Moroccan dirhams
October 2021|

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…

rickety bridge built next to broken bridge
July 2021|

Informal taxation in Nigeria: Significance, benefits and challenges

by Jacob Aondohemba Iormbagah

Across Nigeria, a journey through rural communities and interaction with community members will expose you to…

image of a cannabis plant
June 2021|

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…

Money bundle
May 2021|

The Zakat as a means of wealth redistribution: What role for the state?

by Fatema Johoora

While many economists and politicians have begun to talk seriously about using wealth taxes to raise…

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

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…