Projects

Considering the importance of technological progress, the DIGITAX study carried out by our researchers Giovanni Occhiali and Doris Akol promise to inform governments regarding the institutional context in which new technology adoption takes place in Tax Administrations. This paper will also evaluate the parallel reforms within revenue authorities that usually accompanied processes of introducing new technologies, the…

Against the recent wave of digitalisation in low-income countries, this review paper wants to take stock of what we know on the main challenges with data and technologies in tax administration. By a thorough review of the existing evidence on the topic, our researchers Fabrizio Santoro, Laura Muñoz, Giovanni Occhiali and Giulia Mascagni aim at exploring the…

The DIGITAX programme is supporting governments in the design of financial sector tax strategies that are better aligned with national development goals. Our researchers, Christopher Wales and Adrienne Lees, are working with the Government of Uganda on a project that will inform the development of tax policy for its financial sector. The primary output will be…

Digital delivery of financial services, improving access and efficiency, driving down provider and consumer costs and potentially strengthening financial inclusion, is seen by most governments as a high priority. However, the development of tax systems has sometimes seemed to run in the opposite direction, adding costs to digital delivery, potentially impeding digital roll-out and creating…

Effective tax policy on digital financial services (DFS) depends on a clear understanding of the impacts of DFS. Researchers Phil Mader and Maren Duvendack will provide the necessary support to policymakers and governments by clarifying what is known and not known in the literature about the effects of various factors, including taxes, on DFS uptake and…

How best to tax digital financial services (DFS), namely digital payments? This project seeks to address this question and provide governments with a framework to better understand and approach this challenge. Considering the rapid growth in the use of DFS, including mobile money and other digital payments, governments are confronted with the dilemma of whether…