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Showing 49-60 of 268 Blogs
Flags of member nations flying at United Nations Headquarters in New York, USA.
December 2023|
Blog

A new UN Tax convention – how will it change global tax governance?

by Martin Hearson

Last week, the United Nations General Assembly passed a historic resolution commencing work on a UN…
Group of seated women using mobile phones
November 2023|
Blog

Unpacking Zambia’s proposed mobile money levy: Lessons and considerations

by Hannelore Niesten

As Zambia’s proposed e-levy on mobile money transfers takes shape, policymakers would be prudent to consider the lessons learnt by other African countries…
Street scene with corner shop
September 2023|
Blog

Technology and taxation: Unveiling a new world of opportunities but also challenges, at international socioeconomics conference

by Ludovic Bernad & Fabrizio Santoro

Digital finance is experiencing rapid evolution, with governments and economies becoming increasingly digitalised. For tax systems, the implications are profound. With opportunities and challenges….
Nairobi skyline at sunset with a billboard that says eTims and features a woman in a red dress.
August 2023|
Blog

Kenya is going digital to boost tax revenue – there are lessons to learn from other African countries

by Celeste Scarpini & Fabrizio Santoro

Many African tax authorities have weak capacity to raise revenue. From 1990 to 2020, sub-Saharan African…
currency symbols with lines connecting them over a cityscape
July 2023|
Blog

Prescriptive approaches to taxation: Reclaiming policy space

by Irene Musselli

Low-income countries with limited taxation capacity and expertise require simple and context-specific methods to combat commodity…
Screenshot of home page of the digital financial services (DFS) tax map website
July 2023|
Blog

ICTD’s new web portal on taxation of digital financial services in Africa

by Awa Diouf & Hannelore Niesten

Across Africa, the rapid growth of digital financial services (DFS) has led to increased interest in effectively taxing these services. The DFS TaxMap is a dynamic web portal in English and French tracking the diverse approaches to DFS taxation….
two ancient Greek columns that are cracked , against a blue sky
July 2023|
Blog

A global minimum tax: is Pillar Two fair for developing countries?  

by Catherine Brown

Last week, 138 members of the OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting released…
Tax official registers a female small business owner on the street
July 2023|
Blog

Helping Politicians to Break Bad Tax Habits

by Mick Moore

Politicians have many bad tax habits. These include using tax inspections to punish political opponents; ensuring…
sun rising over a globe with parallax effect
July 2023|
Blog

Taxing cross-border services: is a global tax governance framework an illusion?

by Andrea Laura Riccardi Sacchi

With the increasing digitalisation and servitisation of the economy, the debate on how to tax cross-border…
Scenes from a busy street in Kigali, Rwanda.
July 2023|
Blog

Electronic tax administration: Insights from Rwanda where manual practices persist

by Fabrizio Santoro & Kelbesa Megersa

The Rwandan government has been trying to digitalise the economy since 2015, however new evidence from ICTD reveals that not all are on board….
Ethiopia - Planting Avocado Trees in Katbare - July 2011
July 2023|
Blog

Informal Taxation in Ethiopia: Typologies, Prospects, and Challenges

by Misganaw Gashaw Beza & Geremew Worku

Formal tax and non-tax revenue sources, which are estimated to account for 50 to 80% of…
Andrew Kayanu Traffic Check ATM painting
June 2023|
Blog

Roadblocks and revenues: new geographies of taxation in conflict

by Mina Radončić & Markus Geray

Checking out checkpoints The DIIS, together with the ICTD and the Centre on Armed Groups, hosted…
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