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Working Paper

Thinking Beyond Revenue: Estimating the Cost Effectiveness of Ghana’s Presumptive Tax Stamp

December 2025
Max Gallien & Alex Kombat
A woman sitting beside a red Vodafone and Tigo Cash mobile money kiosk in Ghana, representing the growing role of digital payment systems in Africa’s digital public infrastructure.
October 2025|
Blog

Digital Public Infrastructure’s potential to reshape taxation in Africa must no longer be ignored

by Seid Yimam Mohamed

Digital public infrastructure (DPI), from digital IDs to payment systems and data exchange, is transforming how governments in Africa can mobilise domestic revenue. This blog explores why integrating DPI into tax systems is crucial for stronger governance, fairer taxation, and sustainable development across the continent….
Digital Public Infrastructure concept showing connected highways and data networks, symbolising how digital systems can shape taxation in Africa.
October 2025|
Blog

How Digital Public Infrastructure can define taxation in Africa

by Lucia Rossel

As Africa deepens its digital transformation, Digital Public Infrastructure (DPI) is redefining how governments identify, register, and engage taxpayers. From digital IDs to data sharing, DPI offers new ways to build fairer, more efficient, and inclusive tax systems that strengthen trust between citizens and the state….
Close up on a hand of an Africa person from Kenya, holding a phone to access digital services.
October 2025|
Blog

Why digitalisation alone won’t fix Africa’s tax systems: 6 steps for real impact

by Kanuda M. Buluba & Fabrizio Santoro

For many African tax administrations seeking to boost revenue, digital tools appear transformative but is it really the case?…
Research in Brief

Norms, Power, and the Socially Embedded Realities of Market Taxation in Northern Ghana

August 2025
Wilson Prichard, Vanessa van den Boogaard & Tracy Beyuo
News
July 2025
ICTD, WIEGO extend research partnership on informal sector taxation

The International Centre for Tax and Development (ICTD) signed a memorandum of understanding (MoU) with global research and advocacy network WIEGO last week, formalising an existing collaboration on various research around informal sector taxation….
A customer counts cash before having funds transferred to his phone at a mobile money exchange.
April 2025|
Blog

Taxes, trust, and transparency: Lessons for Ghana’s fiscal future

by Avi Ahuja

Ghanaian President John Mahama’s government presented its much-awaited 2025 budget last month. In it, Finance Minister…
Fingerprint scanner on transparent screen
April 2025|
Blog

From Identification to Stronger Tax Administration: Can Digital IDs Deliver?

by Fabrizio Santoro & Lucia Rossel

In many low- and middle-income countries (LMICs), strengthening state capacity and expanding the tax base are…
Wide shot of a large group of people facing the camera.
March 2025|
Blog

Reasons to be Optimistic about Tax and the Informal Sector

by Max Gallien & Vanessa van den Boogaard

There are many reasons to be anxious about the taxation of informal sectors in lower income…
News
A man writes on a flipchart.
February 2025
ICTD launches new collaborative project exploring tax policy in Ghana’s informal sector

Multi-stakeholder event in Accra see launch of new ICTD project building on years of research and policy dialogues, in partnership with WIEGO, on taxation and informal economies in Africa….
Research in Brief

The Price of Simplicity: Skewed and Regressive Taxation in Accra’s Informal Sector

October 2024
Nana Akua Anyidoho, Max Gallien, Michael Rogan & Vanessa van den Boogaard
July 2024|
Blog

Taxing mobile money: Five critical strategies for policymakers

by Awa Diouf, Hannelore Niesten & Mary Abounabhan

Revenue authorities, policymakers, industry, and researchers met to explore how taxes on mobile money could be effectively and equitably designed….
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