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Showing 49-60 of 232 Blogs
elderly african woman and young black man using phone and credit card
August 2022|

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

by Fabrizio Santoro, Mary Abounabhan & Awa Diouf

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….

NextBillion EGM
August 2022|

To tax or not to tax mobile money? The impact on digital financial services in Africa and beyond

by Adrienne Lees & Philip Mader

“Designing better tax policies for DFS requires understanding the factors that enable using DFS, and its potential impacts” writes Adrienne Lees & Philip Mader in their first blog for the ICTD….

July 2022|

High fossil fuel prices are good for the planet – here’s how to keep them high while avoiding riots or hurting the poor

by Neil McCulloch

In the UK, it now costs more than £100 to fill up a typical family car with petrol, and oil prices could rise even further. But are such high prices for fossil fuels a bad thing?…

June 2022|

How will the E-levy impact the informal sector in Ghana?

by Rhiannon McCluskey & Philipa Birago Akuoko

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….

June 2022|

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….

June 2022|

Taxes as collateral: to risk or de-risk?

by Martin Hearson & Mary Abounabhan

Ghana’s Electronic Transfer Levy (E-Levy), set into implementation on the 1st of May, has been met with heated public criticism….

mobile money kiosk in rural ghana
April 2022|

Uncertainty still dogs Ghana’s Electronic Transfer Levy

by Christopher Wales & Hannelore Niesten

Can Ghana’s Electronic Transfer Levy be implemented legally on the 1st of May? And beyond that, how will it work?…

March 2022|

Why do armed groups tax? It’s not just about the money

by Vanessa van den Boogaard, Max Gallien, Ashley Jackson, Tanya Bandula-Irwin & Florian Weigand

In this blog, the authors argue that revenue is only one of several motives that explain why armed groups tax….

Belgravia London amandabhslater
March 2022|

Ukraine: Sanctioning Russian oligarch’s wealth and the urgent need to reform the offshore financial system

by Mick Moore & Giulia Mascagni

Last week, the Institute of Development Studies (IDS) held an event on the global development and…

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

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…

group photo of G20 leaders at the Summit in Rome
February 2022|

Is the Inclusive Framework tax deal in the interests of lower-income countries?

by Didier Jacobs

Last October, 137 of the 140 jurisdictions that are members of the Inclusive Framework reached a…

Picture of Accra Ghana
December 2021|

Implementing a systems approach for effective property taxation in Ghana

by Peter Jongkind

Ghanaian local governments – metropolitan, municipal, and district assemblies (MMDAs) – face several challenges preventing them…