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Showing 1-12 of 33 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|
Blog

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|
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….

elderly african woman and young black man using phone and credit card
August 2022|
Blog

Ghana’s new e-levy: the sour, sweet and switches so far

by Awa Diouf, Fabrizio Santoro & Mary Abounabhan

Introduced in May 2022, Ghana’s e-levy is a 1.5 per cent tax on the transfer amount of electronic transactions. The objective is to improve tax revenues by tapping into fast-growing digital financial services (DFS). However, many exemptions are applied to the tax design….

June 2022|
Blog

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….

CHOGM2022_image_twitter
June 2022|
Blog

Why taxation should be high on the agenda for Commonwealth leaders

by Giulia Mascagni

Tax might not be the first thing that comes to mind but it is central to delivering much of the transformative change on the agenda in Kigali, from increasing women’s economic participation to youth entrepreneurship….

press conference with SEATINI and other civil society organisation representatives in Uganda
March 2022|
Blog

Tax justice from the ground up: An interview with SEATINI Uganda

by Jane Nalunga

In this blog, the ICTD speaks with Jane Nalunga, Executive Director of SEATINI Uganda to learn…

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…

One hundred dollar banknotes flying and streaming from white box, isolated on white background.
October 2021|
Blog

Pandora’s box is open: What should lower-income countries do to tax the wealthy now?

by Giulia Mascagni & Rhiannon McCluskey

The recent Pandora Papers leak has exposed yet again the scandal of how the world’s rich…

Money bundle
May 2021|
Blog

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…

January 2021|
Blog

Open Societies, Tax, and the British Aid Programme

by Giulia Mascagni, Mick Moore & Wilson Prichard

What is the connection between taxation and more open societies that the British aid programme aims…

The Addis Tax Initiative_Group Picture in Paris
December 2020|
Blog

The Addis Tax Initiative Declaration 2025: Renewing commitment for action on domestic revenue mobilisation

by Laura Wilson & Mamadou Gueye

It is widely recognised that “business as usual” will not close the estimated financing gap of…

Classroom in a school in Sierra Leone
November 2020|
Blog

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…