Showing 13-24 of 31 Blogs
picture of Makola market in Ghana
January 2025|
Blog

Effective and Equitable Formalisation within the Financing for Development Agenda

by Max Gallien

Max Gallien argues for key changes to the draft text of the Financing for Development outcome document, given that dominant strategies for formalising and taxing the informal economy are often ineffective and highly regressive. …

Journal Article

The taxed informal economy: Fiscal burdens and inequality in Accra

Research in Brief

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

Partner Publication

Taxing Informal Workers Fairly to Reduce Inequality and Support Inclusion

Working Paper

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

Man in protective gear throwing a box full of smuggled Malboro cigarettes in a shredding truck to destroy them.
June 2024|
Blog

Three myths on smuggling and taxes

by Max Gallien

Few topics attract as many myths and misconceptions as smuggling. As an activity that is more…

News
March 2023
Stakeholder meeting on taxing the informal sector held in Abuja

Nigeria is facing a looming fiscal crisis, with its debt servicing equal to the revenue it…

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?…

People_informal_market_Nigeria
November 2021|
Blog

The World Bank and IMF are using flawed logic in their quest to do away with the informal sector

by Vanessa van den Boogaard, Max Gallien & Michael Rogan

Many low and middle-income countries face a myriad of challenges. But policies that can address them…

Policy Brief

Taxing the Informal Economy is not a Silver Bullet for Financing Development – or the Covid-19 Recovery

News
Covid-19 is not 'a great equalizer'
May 2020
Video: Covid-19 – not a ‘great equaliser’

People working in the informal economy are disproportionately affected by Covid-19. They do not benefit from…

Market with street vendors
April 2020|
Blog

Unpacking Formalisation: The need for a new research agenda on taxation and the informal economy

by Vanessa van den Boogaard & Max Gallien

ICTD Informality and Taxation blog series The ICTD’s Informality and Tax programme seeks to conduct, connect,…

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