Blogs

by Mohammed Alkali, Mohammed Bashir Ali, John Audu Aziganu & Grema Bukar

Increasing collection of income taxes via property ownership: The Borno State experience

Borno State, in north-eastern Nigeria, has faced intractable security challenges in the last decade that has led…

by Jeffrey Drope & Erika Siu

Tobacco taxation shows insufficient progress in African countries

The ninth session of the Conference of the Parties to the World Health Organization Framework Convention…

group photo of G20 leaders at the Summit in Rome

Imposing Standards: Lessons from tax history about the ‘global tax deal’

by Martin Hearson

G20 leaders are celebrating a new agreement to strengthen the taxation of tech firms and create…

by Vanessa van den Boogaard, Max Gallien & Mike Rogan

The World Bank and IMF are using flawed logic in their quest to do away with the informal sector

Many low and middle-income countries face a myriad of challenges. But policies that can address them…

hands breaking a cigarette over blocks spelling the word stop

by Corné van Walbeek & Zunda Chisha

Progress and setbacks on tobacco control in Africa

Rapid population growth, increased advertising by the tobacco industry, and growing tobacco consumption among young people in Africa all contribute to…

One hundred dollar banknotes flying and streaming from white box, isolated on white background.

by Rhiannon McCluskey & Giulia Mascagni

Pandora’s box is open: What should lower-income countries do to tax the wealthy now?

The recent Pandora Papers leak has exposed yet again the scandal of how the world’s rich…

by Vanessa van den Boogaard

Citizen-led financing of public services in fragile contexts: New evidence from Somalia

Two billion people live in countries where development outcomes are affected by fragility, conflict, and violence….

by Vanessa van den Boogaard, Max Gallien, Soukayna Remmal & Umair Javed

Would Moroccans accept a state zakat fund? Should they?

Zakat can add up to big money. Although estimates vary, some suggest that global annual zakat…

by Bob Michel & Tatiana Falcão

Time to reinforce the UN Model for taxing international shipping profits

From October 19th to 28th, the 23rd Session of the United Nations Committee of Experts on…

September 2021|

by Giovanni Occhiali, Charlie Lawrie & Diana Szpotowicz

No ‘green bullet’ – should carbon taxes be introduced in Sub-Saharan Africa?

The IPCC’s Sixth Assessment Report, published in August, is the latest clarion call to decarbonise the…

Globe - The MFN clause in tax treaties is jeopardising tax revenue for lower-income countries

August 2021|

The MFN clause in tax treaties is jeopardising tax revenue for lower-income countries

by Deepak Kapoor

The ‘Most Favoured Nation’ principle In international economic relations, the Most Favoured Nation (MFN) principle is the bedrock of…

August 2021|