Blogs

June 2020
Blog
by Christopher Grigoriou & Gaël Raballand

International money laundering and international illicit financial flows (IFFs) are major problems for poor and rich countries alike, but especially the poor. Both are strongly rooted in fraudulent treatment of imports and exports as they cross international borders. This includes smuggling, misclassification of products to change their valuation, and straight mis-invoicing, i.e. deliberately declaring erroneous…

Read more
June 2020
Blog
by Graeme Stewart-Wilson & Ronald Waiswa

Globally, governments are adjusting their tax policies to help address the effects of the coronavirus pandemic. In most countries, these adjustments have focused on supporting businesses to weather the economic disruptions of Covid-19 restrictions. Governments everywhere have been called on to defer or waive taxes on the businesses most affected by lockdowns and other restrictions….

Read more
June 2020
Blog
by Vanessa van den Boogaard

There is growing international attention on tax collection in low-income countries. This attention is only amplifying in light of the increased revenue pressures faced by governments around the world as a result of the Covid-19 pandemic. While governments will be seeking new revenue sources in the coming years, increased revenue is only desirable in so…

Read more
May 2020
Blog
by Alexander Ezenagu, Alexandra Readhead, Allison Christians, Anthony Kibirige, Catherine Ngina Mutava, Joy Ndubai, Lakshmi Narayanan, Mike Durst, Mustapha Ndajiwo & Sol Picciotto

The OECD secretariat recently proposed a “stock taking exercise” to “re-examine how international tax rules currently meet the needs of developing countries” leading potentially to a “new deal on international taxation as part of the international effort to rebuild economic life in the post Covid-19 era.” The OECD’s Pascal Saint-Amans has suggested that this may…

Read more
May 2020
Blog
by Mick Moore & Wilson Prichard

Globally, tax collections are declining. Governments have cancelled or postponed some tax dues in the effort to bolster economies and keep enterprises solvent. With employment, trade and profits nevertheless shrinking, opportunities to collect income and profit taxes, VAT, and excise and import duties are also dwindling. For the next two years at least, many governments…

Read more
May 2020
Blog
by Abou Bakarr Kamara, Niccoló Meriggi & Wilson Prichard

In the next few weeks, residents of Freetown are expecting to receive new property tax bills as part of a revamped and more progressive system. Approved as Sierra Leone was entering lockdown in mid-April, the revised arrangement places a greater onus on the richest and could increase the capital’s tax revenue five-fold. The new system has been…

Read more
April 2020
Blog
by Wilson Prichard

So far, policy discussions about tax responses to Covid-19 have focused overwhelmingly on how to offer immediate tax relief. There is a clear sequence in these discussions: tax relief today, expanded revenue collection in the future to compensate. This blog explores a less conventional argument: that African governments may want to think much more immediately…

Read more
April 2020
Blog
by Max Gallien & Vanessa van den Boogaard

ICTD Informality and Taxation blog series The ICTD’s Informality and Tax programme seeks to conduct, connect, and support novel research around the relationship between tax and informality. To introduce some of the central areas of research in this area and highlight relevant questions for policymakers and academics alike, we will accompany our work with a…

Read more
April 2020
Blog
by Max Gallien & Vanessa van den Boogaard

As the world grapples with the consequences of the COVID-19 pandemic, vulnerable workers in the informal sector in the global south have been hit hard. Their health is disproportionately at risk. As, for example, vendors working in close quarters and heavily reliant on face-to-face interactions or as frontline care-workers in households, the nature of their…

Read more
April 2020
Blog
by Rasmus Corlin Christensen

Hour for hour, day for day, the world is changing due to the rapid spread of the coronavirus (Covid-19). Every area of social action is affected by the increasing restrictions being placed on citizens around the world through isolation and quarantines, posing profound problems for economies and policy-makers. Global negotiations over a new resolution to…

Read more