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Showing 37-48 of 184 Blogs
A globe
April 2021|
Blog

US minimum tax proposal galvanises debate on corporate taxation in countries rich and poor

by Michael Durst

The Biden Administration’s proposal On March 31, the Biden Administration proposed, as part of its “Made…

Hands typing on keyboard
April 2021|
Blog

Digitising taxation in Nigeria: Challenges and recommendations

by Abimbola AbdurRahman Lekki

In 2016, Nigeria’s Presidential Enabling Business Environment Council recognised that Nigeria should not be left behind…

Picture of UN HQ in NYC
April 2021|
Blog

Making the UN Tax Committee more effective for developing countries

by Abdul Muheet Chowdhary

As the current membership of the UN Tax Committee meets for the last time this week,…

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…

Picture of a street vendor in a souk in Morocco
January 2021|
Blog

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…

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…

Civil society members demonstrating for tax justice
November 2020|
Blog

Civil society organisations and taxation: Emerging trends and priorities

by Fariya Mohiuddin & Ruvimbo Chidziva

During the summer of 2020, the International Budget Partnership (IBP) and the International Centre for Tax…

October 2020|
Blog

Addressing the tax challenges of the digital economy: More of the same?

by Fritz Brugger

When work on the taxation of the digital economy kicked off as part of the OECD/G20…

Visualisation of the Netherlands’ tax treaties with developing countries
October 2020|
Blog

Have the Netherlands’ tax treaties with developing countries become fairer?

by Maarten Hietland

A vast network of tax treaties to facilitate investment When comparing countries’ foreign direct investment, you…

Training session of tax payers in Rwanda
September 2020|
Blog

Taxpayer education: Why it matters and how research can help

by Giulia Mascagni

Despite being recognised as a critical aspect of tax compliance, taxpayer knowledge is a very under-explored…

Lego Office on Keyboard
September 2020|
Blog

How governments can use the coronavirus pandemic to build better tax systems

by Anna Custers, Benjamin Holzman, Raul Felix Junquera-Varela & Roel Dom

Amid the Covid-19 pandemic, changes that might ordinarily take a few years are now occurring in…