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Themes
- Climate and Environmental Tax
- Digital Public Infrastructure (DPI) and Tax
- Financing for Development
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  - UN Framework Convention on International Tax Cooperation
- Subnational and Property Tax
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- Taxing High-Net-Worth Individuals
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- African Tax Administration Paper
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Country of focus

Showing 1-12 of 21 Publications

Research in Brief

Tracking and Taxing Cross-Border Digital Transactions: The Case of VAT in Senegal

by Awa Diouf & Hannelore Niesten

African Tax Administration Paper

Tracking and Taxing Cross-Border Digital Transactions: The Case of VAT in Senegal

by Awa Diouf & Hannelore Niesten

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

by Christopher Wales & Hannelore Niesten

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

by Hannelore Niesten & Christopher Wales

Crafting a Model for Taxing Digital Financial Services

by Christopher Wales & Hannelore Niesten

Taxing Mobile Money in Africa: Risk and Reward

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

Comparative Analysis of the Implementation of Electronic Money Transfer Levies in Ghana and Nigeria: Policies, Legal Frameworks, and Outcomes

by Hannelore Niesten, Isaac Kobina Amoako & Bala Dahiru Abdullahi

Research in Brief

Comparative Analysis of the Implementation of Electronic Money Transfer Levies in Ghana and Nigeria: Policies, Legal Frameworks, and Outcomes

by Hannelore Niesten, Isaac Kobina Amoako & Bala Dahiru Abdullahi

Research in Brief

The Ghana E-Levy: Impact on the Usage of Mobile Money

by Marco Carreras, Awa Diouf & Hannelore Niesten

The Ghana E-Levy: Impact on the Usage of Mobile Money

by Marco Carreras, Awa Diouf & Hannelore Niesten

Taxation Policies, Processes, and Performances of Mobile Money Providers in Côte d’Ivoire

by Hannelore Niesten

Research in Brief

Are Digital and Traditional Financial Services Taxed the Same? A Comprehensive Assessment of Tax Policies in Nine African Countries

by Hannelore Niesten

[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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