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Showing 1-12 of 242 Blogs
Wide shot from the back of an empty United Nations Assembly Hall
July 2024|
Blog

The era of Reform? Agenda-Setting, Decision Making and S&DT in International Tax and Trade

by Mbakiso Magwape

With the UN Framework Convention tax negotiations currently underway, one of the most promising, but politically…
July 2024|
Blog

Taxing mobile money: Five critical strategies for policymakers

by Awa Diouf, Hannelore Niesten & Mary Abounabhan

Revenue authorities, policymakers, industry, and researchers met to explore how taxes on mobile money could be effectively and equitably designed….
Protesters outside the Nation Centre on Kimathi Street in Nairobi, Kenya, on June 20, 2024. Kenyan youths countrywide are protesting against punitive tax measures in the Finance Bill.
July 2024|
Blog

Kenya protests show citizens don’t trust government with their tax money: can Ruto make a meaningful new deal?

by Eric Magale & Mario Schmidt

Each year, the Kenyan government tables a finance bill outlining measures for funding the national budget….
Mobile money agent in Cameroon
June 2024|
Blog

Why Cameroon’s mobile money agents are struggling to increase revenue

by Alphonse Noah & Ruth Tacneng

After the introduction of a tax on mobile money transactions in 2022, mobile money agents in Cameroon have been experiencing a decline in their revenues amid fierce competition, a proliferation of fraud and scams, and liquidity management challenges….
Man in protective gear throwing a box full of smuggled Malboro cigarettes in a shredding truck to destroy them.
June 2024|
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Three myths on smuggling and taxes

by Max Gallien

Few topics attract as many myths and misconceptions as smuggling. As an activity that is more…
Carbon emission
June 2024|
Blog

A practical answer to tackling one of the biggest challenges of our times: Climate Change

by Tatiana Falcão

I have been investigating legal solutions to the multilateral, coordinated taxation of carbon for over ten…
Group photo from the UN Tax Convention ToR negotiations in New York
May 2024|
Blog

What to do with a global majority: making the most of a UN tax convention

by Martin Hearson

The negotiations on ‘Pillar One’ at the G20/OECD Inclusive Framework have shown quite how much effort…
May 2024|
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Tax incentives for digital payments – Lessons for African tax administration organisations

by Lucia Rossel & Fabrizio Santoro

Are digital payment tax incentives delivering on the promise of increased tax revenuue? A comprehensive comparative compilation of experience in Africa, Asia and America….
Detail of chinese yuan 100 notes or bills
May 2024|
Blog

China and Tax Administration Revelations: book review by Mick Moore

by Mick Moore

I have come to expect that good research into how China’s government organisations actually function is…
May 2024|
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Ethiopia’s national digital ID: A breakthrough for tax system transformation?

by Seid Yimam Mohamed & Fabrizio Santoro

Fayda, Ethiopia’s new digital identification (ID) system, comes with big potential for the country’s tax administrations,…
Adrienne Lees and Sripriya Srivatsa standing in front of the library
April 2024|
Blog

Five reflections from a writing retreat

by Adrienne Lees & Sripriya Iyengar Srivatsa

Two of ICTD’s PhD students, Adrienne Lees and Sripriya Srivatsa, recently spent three days at Gladstone’s…
Medium shot of a women selling produce in the Saris market, Ethiopia (2020)
March 2024|
Blog

In search of equality: Can taxes be good advocates?

by Sripriya Iyengar Srivatsa

Over the last two years, I have been travelling to Ethiopia, Rwanda and Sierra Leone to…