Blogs

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…

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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…

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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…

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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…

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March 2020
Blog
by Vanessa van den Boogaard

With over 16,000 deaths globally and the number of cases growing each day, the calamitous impacts of the novel coronavirus (COVID-19) are already being felt. As the virus continues to spread, the human impact in the Global South has the potential to be catastrophic as it strains weak and underfunded health systems. The economic impacts…

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March 2020
Blog
by Jalia Kangave

In 2018, the International Centre for Tax and Development (ICTD) published findings from a research study in Dar es Salaam, Tanzania. While the researchers did not find any evidence of gender bias in the way market traders were taxed, they did find a major gender issue they did not expect – toilet fees. They found…

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February 2020
Blog
by Laura Rossouw

Cigarette sales in most African countries are going up all the time. But smoking rates are much lower than in high-income countries. Because of these comparatively lower smoking prevalence rates – combined with the urgent need to address infectious diseases – tobacco control policies have largely not been prioritised. Nigeria is a case in point. Preventing smoking rates…

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January 2020
Blog
by Anthony Kibirige

A critical moment Next week sees a critical moment in the reform of global corporate tax rules: the plenary meeting of the Inclusive Framework on Base Erosion and Profit Shifting (BEPS). The Inclusive Framework negotiations focus on the challenges created by the digital transformation of the economy, and African countries are participating in the negotiations….

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December 2019
Blog
by Jayati Ghosh & Valpy FitzGerald

The negotiations on corporate taxation at the Organization for Economic Cooperation and Development’s (OECD) BEPS Inclusive Framework initiative have rightly generated much discussion, both on the process and on the proposed changes in tax policies. Allison Christians has pointed to several concerns that developing countries have with both: the proposal is one that has maximum acceptability by the great…

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December 2019
Blog
by Martin Hearson & Rasmus Corlin Christensen

The global fight over how—and where—to tax the new digital economy is raging on. Just last week, the Office of the US Trade Representative (USTR) published the conclusions from its investigation into France’s new tax on large tech companies, such as Apple, Facebook, and Google. The USTR found that the French tax discriminates against US companies, and…

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