Showing 13-24 of 38 Blogs
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….

May 2024|
Blog

Tax incentives for digital payments – Lessons for African tax administration organisations

by Lucia Rossel & Fabrizio Santoro

Are digital payment tax incentives delivering on the promise of increased tax revenuue? A comprehensive comparative compilation of experience in Africa, Asia and America….

News
March 2024
Insights on Ghana’s e-levy: What do we know nearly two years on?

A two-day workshop opened in Accra, Ghana, on the topic ‘Taxing mobile money: Lessons and ways forward’. Research findings and recommendations have been very useful in shaping Ghana’s e-levy….

Working Paper

The E-Levy and Merchant Payment Exemption in Ghana

Group of seated women using mobile phones
November 2023|
Blog

Unpacking Zambia’s proposed mobile money levy: Lessons and considerations

by Hannelore Niesten

As Zambia’s proposed e-levy on mobile money transfers takes shape, policymakers would be prudent to consider the lessons learnt by other African countries…

Research in Brief

Mobile Money Taxation and Informal Workers: Evidence from Ghana’s E-Levy

Nairobi skyline at sunset with a billboard that says eTims and features a woman in a red dress.
August 2023|
Blog

Kenya is going digital to boost tax revenue – there are lessons to learn from other African countries

by Celeste Scarpini & Fabrizio Santoro

Many African tax authorities have weak capacity to raise revenue. From 1990 to 2020, sub-Saharan African…

Two market traders walking by cars with baskets of goods over their heads
March 2023|
Blog

Ghana’s e-levy is unfair to the poor and misses its revenue target: A lesson in mobile money tax design

by Vanessa van den Boogaard, Max Gallien, Nana Akua Anyidoho & Michael Rogan

The levy’s effects – on Ghana’s public finances, its poor, mobile money usage –have been at the centre of intense and polarising public conversations, much of it without empirical basis….

Factsheet

Taxation of digital financial services in Ghana

Photo of women of Takalafiya-Lapai village, Niger State, Nigeria
January 2023|
Blog

Mobile money tax: Is there a gender gap?

by Hannelore Niesten & Mary Abounabhan

Gender and tax: As Africa increasingly introduces specific taxes on digital financial services (DFS) such as mobile money, do DFS taxes exacerbate or reduce gender inequality?…

Partner Publication

Tight Tax Net, Loose Safety Net: Taxation and Social Protection in Accra’s Informal Sector

Working Paper

The Enigma of the Central–Local Government Relationship and its Impact on Property Tax Administration in Developing Countries: The Ghanaian Perspective

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