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Showing 13-24 of 33 Blogs
June 2022|

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

by Rhiannon McCluskey & Philipa Birago Akuoko

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

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 Vanessa van den Boogaard, Max Gallien & Mike Rogan

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 Vanessa van den Boogaard, Max Gallien, Soukayna Remmal & Umair Javed

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 Max Gallien, Giovanni Occhiali & 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…

Classroom in a school in Sierra Leone
November 2020|

The inequity of informal financing of public education in Sierra Leone

by Vanessa van den Boogaard

Though education is a core duty of the state, public education in Sierra Leone is financed…

Market with street vendors
April 2020|

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

by Vanessa van den Boogaard & Max Gallien

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

Street vendors
April 2020|

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

by Vanessa van den Boogaard & Max Gallien

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