ICTD Working Paper 181, entitled ‘Are Trade Rules Undermining Taxation of the Digital Economy in Africa?’, was cited in a report by Tax Notes on the recent renewal of the World Trade Organization’s moratorium on custom duties for e-commerce.
Institute of Development Studies Research Fellow Karishma Banga, who co-authored the paper with Alexander Beyleveld, was also quoted in the piece, saying in part:
“The moratorium has constrained the ability of African and developing countries to raise tax revenue from the steadily growing imports of electronically transmitted products.”
Read the full Tax Notes article, entitled ‘WTO Ministers Renew Moratorium on Custom Duties for E-Commerce’, here.