The Addis Tax Initiative (ATI), the Development Partners Network on Decentralisation & Local Governance (DeLoG) and the Norwegian Agency for Development Cooperation (Norad) cordially invite you to the jointly organised next webinar of the series on the role of subnational domestic revenue mobilisation (DRM) for public service delivery. Background The benefits of DRM reforms at…
Information technology (IT) holds great potential for improving property taxation: it can help accelerate property identification, digitalise and automate aspects of property valuation, facilitate payments by taxpayers, improve transparency, and strengthen data management. In practice however, the impact of new IT tools frequently underperforms relative to this potential – or fails altogether. This is often due to factors including unnecessarily complex or incompatible systems, poor customization to specific…
Closing date for applications: May 25, 2021 ICTD has secured new funding to launch the Local Government Revenue Initiative (LoGRI), based on a broad vision for supporting more effective, equitable and accountable subnational revenue mobilisation. The LoGRI Executive Director (ED) will be responsible for the overall leadership and delivery of the new initiative, building on…
This upcoming webinar, Informal taxation and community-driven development: Evidence from south-central Somalia, is part of a series of 5 seminars on Tax and Development jointly organised by the Chr. Michelsen Institute and the TaxCapDev-network. The webinar series features ongoing research and initiatives to strengthen domestic revenue mobilization in developing countries, with a focus on sub-Saharan…
Property valuation is essential for effectively mobilising property tax revenue. While it may seem straightforward in theory, in practice multiple administrative, legal, political, and financial challenges continue to limit effective property valuation across Africa. Dominant valuation methods have significant trade-offs between precision and equity, and across the continent property registers are frequently out of date, incomplete, and inaccurate. This leads to inequitable tax burdens across property owners and low collection…
In celebration of International Women’s Day and alongside the sixty-fifth session of the UN Commission on the Status of Women, the International Centre for Tax and Development (ICTD) is hosting a webinar on women and taxation in Africa. The event will feature distinguished tax researchers and practitioners who will share insights on issues including the…
Background The rapid expansion of mobile money and broader digital financial services (DFS) as well as the increased relevance of digital IDs across Africa and other low-income countries over the past decade gives rise to two new important challenges for tax systems. First, resource-constrained governments may see the expansion of DFS as an opportunity to…
Since 2013, the formal structure of global corporate tax policymaking at the OECD has changed. Decisions are no longer made by 37 OECD members, but by 137 countries from all regions and levels of development through the ‘Inclusive Framework’. Official documentation emphasises that all countries participate on an ‘equal footing’, but some participants and observers…
Professor Mick Moore, founding CEO of the International Centre for Tax and Development (ICTD), has been appointed as an Officer of the Most Excellent Order of the British Empire (OBE) in the New Year 2021 Honours List. The honour recognises Professor Moore’s services to international development, a field he has been active in for over…
Civil Society Organisations (CSOs) have rightly been receiving increasing attention from researchers, as it is clear that they can be instrumental in advocating for more equitable tax systems. The ICTD has partnered with the International Budget Partnership (IBP) to fill the gaps in our understanding of the role of CSOs in tax reform. We are happy…
A virtual roundtable discussion on deepening the inclusiveness of global tax negotiations. Since 2013, the formal structure of global corporate tax policymaking has changed. Decisions are no longer made by 37 OECD members, but by 137 countries from all regions and levels of development through the OECD/G20 ‘Inclusive Framework’ (IF) on Base Erosion and Profit-Shifting…
On November 4th, the Platform for Collaboration on Tax (PCT) hosted a public consultation webinar for the draft PCT Toolkit on Tax Treaty Negotiations. This Toolkit represents a joint effort by the IMF, the OECD, the UN and the World Bank Group to provide capacity-building support to developing countries on tax treaty negotiation. ICTD Research Fellow…
