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Christopher Wales

Associate Research Fellow

DIGITAX Programme

Christopher Wales is an ICTD consultant working as an Associate Research Fellow with the DIGITAX programme. He has worked with Prime Ministers and Finance Ministers in many countries on economic and fiscal policy, fiscal institutions, revenue administration, labour market issues and pension policy. Chris is currently Chairperson of the Board of Directors of the Rwanda Social Security Board, member of the Council of the Institute for Fiscal Studies, and member of the Advisory Board of the Oxford University Centre for Business Taxation, which he was instrumental in founding.
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Publications

Policy Brief

The Tanzanian Model for Taxing Mobile Money: Scrap it, Reform it, or Let it Be?

September 2024
Christopher Wales & Hannelore Niesten
Policy Brief

Exploring the Development of Mobile Money Markets and Revenue Collection from Digital Financial Services Taxes in Africa

August 2024
Hannelore Niesten & Christopher Wales
Policy Brief

Crafting a Model for Taxing Digital Financial Services

August 2024
Christopher Wales & Hannelore Niesten
Policy Brief

Taxing Mobile Money in Africa: Risk and Reward

July 2024
Martin Hearson, Philip Mader, Mary Abounabhan, Marco Carreras, Awa Diouf, Adrienne Lees, Hannelore Niesten, Fabrizio Santoro & Christopher Wales
Policy Brief

A Tax Strategy for a Digital Uganda

January 2024
Christopher Wales
Policy Brief

Re-Evaluating Uganda’s Mobile Money Tax

January 2024
Christopher Wales
See all Related Publications

Blogs

See all blogs
mobile money kiosk in rural ghana
April 2022|
Blog

Uncertainty still dogs Ghana’s Electronic Transfer Levy

by Christopher Wales & Hannelore Niesten

Can Ghana’s Electronic Transfer Levy be implemented legally on the 1st of May? And beyond that, how will it work?…

Research Projects

Current Project

A comparative Analysis of the E-Transfer Levies in Ghana and Nigeria: Lessons and Experiences for the Taxation of Digital Financial Services

Hannelore Niesten & Christopher Wales
Completed Project

Comparison of Taxation of DFS Versus Traditional Financial Services in Nine African Countries

Hannelore Niesten, ICTD & Chris Wales, ICTD
Completed Project

Taxing the Financial Sector in Uganda

Adrienne Lees, ICTD & Chris Wales, ICTD
Completed Project

The taxation of DFS in the broader context of taxing the financial and mobile payments sector: A Cross-country study

Chris Wales, ICTD
See all Related Projects
[email protected]
+44 (0) 1273 606261
International Centre for Tax and Development, Institute of Development Studies (IDS) Brighton, BN1 9RE, United Kingdom
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