Have we reached a critical juncture for global tax governance?
A century since the League of Nations first began to discuss international taxation, the ICTD’s Martin…
The IMF, Humiliation, and Sri Lanka’s Independence
The government of Sri Lanka is right in claiming that an agreement with the IMF is essential. The economic situation allows no practical alternative….
Making the IMF Work for Sri Lankans: Part 2
March 20, when the IMF Board approved an Extended Fund Facility for Sri Lanka, now seems…
Tackling the hidden costs of taxation: Can digitalisation help?
Non-compliance can be down to more than just intentional evasion – taxpaying can be time-consuming, complicated and costly. Tackling compliance costs can help. For many countries, digitalisation is top of the list….
How do taxes affect the price of digital financial services?
How the interplay between DFS pricing and taxation affects the cost of DFS, and why transparency and competition are crucial for a well-functioning market….
Can real-time electronic invoicing fix VAT’s problem?
VAT’s self-enforcement mechanism is powerful and also its greatest weakness. In Rwanda, China and Ethiopia, e-invoicing systems show promising early results in improving enforcement and compliance….
Building trust by earmarking taxes on digital financial services
Can earmarking provide an answer to the controversy of taxes on digital financial services such as Ghana’s e-levy? Although an unpopular policy tool, it may be a necessary evil….
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….
Making the IMF Work for Sri Lankans
The government of Sri Lanka is negotiating a large conditional loan from the IMF. A formal…
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…
Taxes on digital financial services in Africa – An unlevel playing field
Taxing transactions made via digital financial services differently from those made via traditional banking services can…