Helping Politicians to Break Bad Tax Habits
Politicians have many bad tax habits. These include using tax inspections to punish political opponents; ensuring…
Informal Taxation in Ethiopia: Typologies, Prospects, and Challenges
Formal tax and non-tax revenue sources, which are estimated to account for 50 to 80% of…
Roadblocks and revenues: new geographies of taxation in conflict
Checking out checkpoints The DIIS, together with the ICTD and the Centre on Armed Groups, hosted…
The promise and limitations of information technology for tax mobilisation
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….
Ghana’s e-levy is unfair to the poor and misses its revenue target: a lesson in mobile money tax design
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….
The Ghana e-levy: Can the latest rate reduction win greater public acceptance and increase revenue?
The reduced tax rate on electronic transactions is unlikely to satisfy Ghanaians given the country’s rising inflation…
Mobile money tax: Is there a gender gap?
Gender and tax: As Africa increasingly introduces specific taxes on digital financial services (DFS) such as mobile money, do DFS taxes exacerbate or reduce gender inequality?…
How should Africa’s digital payments be taxed?
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….
New data on the e-levy in Ghana: unpopular tax on mobile money transfers is hitting the poor hardest
In Ghana, the “e-levy” has been linked to the current administration’s “Ghana Beyond Aid” strategy for reducing aid dependence….
How the Taliban’s more effective and ‘fairer’ tax system helped it win control of Afghanistan
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….
How will the E-levy impact the informal sector in Ghana?
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….