Many governments are considering taxing digital financial services (DFS), but to tax them properly we need to understand what enables or prevents people using DFS, and what impact DFS usage has. Our Evidence Gap Map (EGM) brings together all the evidence-based research available on these enablers, barriers and impacts.

An EGM serves to pinpoint where evidence is present and where gaps persist. The evidence is mapped by topic, in a visually intuitive way. This allows you to easily identify the most relevant and robust sources of evidence for your topic of interest.

The Interactive Maps

You can navigate two interactive maps of the evidence:

1. A combined map of high-confidence and medium-confidence studies at a high level of generality. In this map, green boxes indicate high confidence studies while blue boxes indicate medium confidence studies.

Digital Financial Services Enablers and Impacts: High and Medium Confidence Studies


2. A map of only high-confidence studies, at a detailed level (blue boxes only).

DFS Enablers and Impacts: High confidence only


What the EGM does:

The horizontal axis shows different enablers, barriers, and impacts of DFS, while the vertical axis is what DFS are used for (e.g. making payments, savings, etc.). Clicking on a box brings up a panel with details on each study that contains evidence on a particular enabler/barrier/impact type and use case.

What the EGM does not do:

The presence of evidence does not imply that the evidence is positive, negative, or conclusive in any way. For this, users must read the original study.

Full Report

Our full report on the Evidence Gap Map includes more explanation of the methodology, theoretical foundations, and findings. We are grateful to the EPPI-Mapper platform for hosting our EGM.


Philip Mader

Philip Mader is a Research Fellow at the Institute of Development Studies and works with the ICTD's DIGITAX programme. His research areas include political economy, finance and development, youth employment, financialisation, financial inclusion and, more broadly, market-oriented interventions in development.

Maren Duvendack

Maren Duvendack is Professor of Evaluation in Economics at the School of International Development at the University of East Anglia.

Adrienne Lees

Adrienne Lees is a Doctoral Fellow at ICTD, working primarily on projects relating to tax administration and compliance, and on the DIGITAX programme. She has completed an ODI Fellowship in the Tax Policy Department at the Ministry of Finance, Planning and Economic Development in Uganda. Adrienne holds an MSc in Economics for Development from the University of Oxford and is completing her PhD in Economics at the University of Sussex.

Aurelie Larquemin

Aurelie Larquemin is an independent researcher and consultant specialised in financial inclusion and evaluation. She is also a PhD candidate in International Development at the University of Bath.

Keir Macdonald

Keir Macdonald is a Research Officer at the Institute of Development Studies in the Business, Markets and State research cluster. His focus is on researching financial inclusion, development finance, and impact investment.