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Showing 37-48 of 268 Blogs
Adrienne Lees and Sripriya Srivatsa standing in front of the library
April 2024|
Blog

Five reflections from a writing retreat

by Adrienne Lees & Sripriya Iyengar Srivatsa

Two of ICTD’s PhD students, Adrienne Lees and Sripriya Srivatsa, recently spent three days at Gladstone’s…
Medium shot of a women selling produce in the Saris market, Ethiopia (2020)
March 2024|
Blog

In search of equality: Can taxes be good advocates?

by Sripriya Iyengar Srivatsa

Over the last two years, I have been travelling to Ethiopia, Rwanda and Sierra Leone to…
Online business database
March 2024|
Blog

Broadening the tax horizon through information: the power of third-party data for African tax administrations

by Lucia Rossel & Fabrizio Santoro

It is fair to say that taxation cannot exist without information. To calculate taxes and enforce…
Women walking in a street in Adjamé Market, Abijan, Ivory Coast. Some are carrying their wares on their heads.
March 2024|
Blog

Taxes and fees in the informal sector shed new light on why engendering tax research matters

by Deanndre Chen

In low-income countries, women make up a significant portion of the informal sector. They are also…
Flag of the World Trade Organization
February 2024|
Blog

The right to tax: can Customs Duties on Electronic Transmissions be a turning point for developing countries?

by Karishma Banga

It is a historic moment for international trade negotiations; at the World Trade Organization’s (WTO) 13th…
Women from Rawalpindi queue to participate in Pakistan's elections.
February 2024|
Blog

Tax reforms and the battle for Pakistan’s future in the 2024 elections

by Ahsan Zia Farooqui & Farooq Chatha

Pakistan’s 2024 general elections are going ahead tomorrow amidst economic turmoil, terrorism, and regional tensions. Shunned…
Photo medium shot of African woman working
January 2024|
Blog

Resolving tax disputes: Study of market vendors and local councils in Malawi

by Tizgowere Msiska & Masauko Thawe

Council-vendor disputes Council-vendor tensions have contributed to tax resistance and low compliance among market vendors which…
Members discuss the OECD/G20 Inclusive Framework on BEPS during the 15th plenary meeting at the OECD Headquarters in Paris, France, July 2023. Photo courtesy: OECDtax
January 2024|
Blog

The Subject-To-Tax-Rule (STTR) – which one to choose?

by Frederik Heitmüller

A subject-to-tax rule (STTR) is a tax treaty provision that allows source countries to impose an…
Tyrico beach and the mountains, El Cerro De Las Cuevas
December 2023|
Blog

When does tax administration become a constitutional issue?

by Mick Moore

Tax and law courts are not strangers. In fact, courts are often called to adjudicate the…
Allee des Nations (Avenue of Nations) of the United Nations Palace in Geneva, with the flags of the member countries.
December 2023|
Blog

The UN Tax Committee spreads its wings

by Sol Picciotto

After attending the United Nations Tax Committee meeting in October and participating in its deliberations, Professor…
Image of tax return form on a computer screen
December 2023|
Blog

The digitalisation journey of tax administrations – Insights from the Network of Tax Organisations (NTO) Conference

by Fabrizio Santoro

The fundamental challenge in tax digitalisation lies in shifting focus away from the mere implementation of technology. Instead, a clear strategic vision is needed to define the problems and goals digitalisation aims to address whilst also holistically mapping and analysing constraints….
Rainforest canopy with morning mist in Bwindi Impenetrable National Park
December 2023|
Blog

Just environmental taxation in Africa: how tax policy can curb environmental damage, far beyond just carbon taxes

by Giovanni Occhiali

How can environmental taxes increase the sustainability of economic growth in low-income countries? Environmental taxes can…
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