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…
Congratulations to our Research Fellow Vanessa van den Boogaard and our Research Associates Rasmus Corlin Christensen and Alexander Ezenagu for being selected by TaxCOOP among “The 35 Leaders of the Future” in Taxation. Dr Vanessa van den Boogaard is a Research Fellow at the ICTD and a Senior Research Associate at the Munk School of…
On September 24-25th, the World Bank held its second annual tax conference on the topic of taxing personal income and wealth in developing countries. The conference featured leading academics and practitioners from different regions and invited both to discuss innovative research ideas with high policy relevance. A major theme of the conference was property taxation….
The Advocata Institute launches its latest public policy discussion series ‘DeepDive’. The series will commence with several discussions on the topic “How can we improve Sri Lanka’s Debt Sustainability?”. The discussion series will kickstart with a lecture on the same topic, presented by Mr. Murtaza Jafferjee, Chairman of the Advocata Institute. The panel discussion includes…
On August 26-27, the African Tax Administration Forum (ATAF) hosted its 4th High-Level Tax Policy Dialogue in partnership with the African Union Commission (AUC) and with support from the African Development Bank (AfDB). The theme of the virtual event was “Taxing Rights for Africa in The New World and the Effects of Covid-19: The Role…
The ICTD is calling for research proposals in relation to the Ethiopian Tax Research Network (ETRN). The ETRN is a network of Ethiopian researchers and practitioners, with the main objective of supporting the generation and exchange of knowledge on taxation in Ethiopia. The ETRN is an initiative of the ICTD funded by the Bill & Melinda…
In the context of the Covid-19 pandemic, cash-strapped governments across Africa will be looking for ways to fill revenue gaps. Having long faced challenges in taxing large multinational corporations and significant informal economic activities, they may be tempted to raise much-needed revenue relatively easily by imposing taxes on rapidly growing digital financial services, particularly mobile…
