Showing 1-12 of 19 Publications
Partner Publication

Improving the Taxation of Wealthy Individuals in Low-Income Countries Through Existing Measures

News
Close up picture of a black man in a street protest in Africa about taxing the wealthy. A sign reads: Tax the rich 4 houses 4 the poor
October 2025
African tax leaders meet in Uganda to tackle effective taxation of the wealthy

The taxation of the wealthy represents one of the key challenges for tax professionals and policymakers across the world, including in Africa….

Journal Article

Taxing the wealthy in Haiti: Evidence from a conjoint experiment on property tax preferences

Event
Webinar invitation card featuring the event title, date and time in addition to each speakers' picture, name, role and affiliate organisation.
19 June 2025
Webinar: Taxing wealth in lower income countries

Join ICTD, ATAF and TJNA for a timely webinar sharing evidence on better, more efficient ways to tax the wealthy. …

Close up shot of a person's hands holding loads of Nigerian cash
March 2025|
Blog

Wealthy Africans often don’t pay tax: the answer lies in smarter collection

by Giovanni Occhiali

Wealthy Africans face lower effective tax rates than average citizens, replicating a trend already demonstrated for the relative tax burden of small and large companies. This situation is disheartening. But there are immediate steps that African revenue authorities can take to address this unfairness….

February 2025|
Blog

In the Midst of Conflict and Gang Rule: What Would Make Haiti’s Wealthy Supportive of Property Tax?

by Ana Isabel López García & Sarah Berens

Imagine living in a country where non-state actors provide most basic services instead of the state,…

Journal Article

Taxing high-net-worth individuals in Nigeria: Challenges and opportunities for policy-makers from a preliminary investigation

Policy Brief

Taxing the Wealthy in Lower-Income Countries: Why It’s Important, and How to Do It

Policy Brief

Tributação dos Ricos nos Países de Baixo Rendimento: Porque é Importante e Como Fazê-lo

Research in Brief

How Might the National Revenue Authority of Sierra Leone Enhance Revenue Collection by Taxing High Net Worth Individuals?

News
AI generated image showcasing the flags of the countries of the G20
July 2024
How to tax the ultra-rich: G20 proposal vs. the tools at hand

“It is important for all taxpayers, including ultra-high-net-worth individuals, to contribute their fair share in taxes”…

Research in Brief

Taxing High Net Worth Individuals in Nigeria: Preliminary Insights and the Case of Borno State

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