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Tax and Governance

Discovering how and why increased taxation can spur statebuilding and government accountability is crucial across all countries. Combining tax and governance gives us a richer picture of how the right kinds of taxation can deliver more and better for taxpayers, and what success is contingent on. When tax and governance operate well, both local and national governments benefit.

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Home Research theme Tax and Governance

Publications

Working Paper

Towards an Effective Taxpayer Complaint Handling Mechanism: The Case for a Tax Ombudsman in Uganda

March 2023
Solomon Rukundo
Working Paper

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

March 2023
Jalia Kangave, Giovanni Occhiali & Ishmail Kamara
Partner Publication

The Alternatives to Universal Tax Registration in Sri Lanka

March 2023
Mick Moore & Nishan de Mel
Research in Brief

Mandating Digital Tax Tools as a Response to Covid: Evidence from Eswatini

February 2023
Fabrizio Santoro, Razan Amine & Tanele Magongo
African Tax Administration Paper

The Tax Response to Covid-19 in Ethiopia: Lessons for the Future

January 2023
Mulugeta Akalu, Misganaw Gashaw & Zerihun Asegid
Working Paper

The Political Economy of South Africa’s Carbon Tax

November 2022
Lucy Baker
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Related blogs

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Pettah Sri Lanka
February 2023|
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Making the IMF Work for Sri Lankans

The government of Sri Lanka is negotiating a large conditional loan from the IMF. A formal…

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February 2023|
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The Ghana e-levy: Can the latest rate reduction win greater public acceptance and increase revenue?

by Awa Diouf, Alex Ampaabeng, Mary Abounabhan & Hannelore Niesten

The reduced tax rate on electronic transactions is unlikely to satisfy Ghanaians given the country’s rising inflation…

Photo of man texting on mobile phone
February 2023|
Blog

Taxes on digital financial services in Africa – An unlevel playing field

by Hannelore Niesten

Taxing transactions made via digital financial services differently from those made via traditional banking services can…

January 2023|
Blog

Calling all Latin American and Caribbean Ministers to rethink global taxation

by José Antonio Ocampo

As I participate in the World Economic Forum in Davos this week, I feel a keen…

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?…

blurred man holding his ID in focus to the camera.
November 2022|
Blog

Identity issues: four challenges for digital IDs in Africa’s tax systems

by Fabrizio Santoro, Moyo Arewa & Celeste Scarpini

From streamlining primary healthcare to amplifying agricultural outcomes, digital IDs matter. Here are some of the reasons why……

Research Projects

Current Project

Does the Expansion of Tax Demands Lead to Greater Political Engagement and Demands for Accountability? Evidence from a Property Tax Reform in Sierra Leone

Wilson Prichard, Abou Bakar Kamara, Niccoló Meriggi, Kevin Grieco & Julian Michel
Current Project

Can Traditional Political Institutions Help the State Raise Taxes? Experimental Evidence from Sierra Leone

Kevin Grieco
Completed Project

The Collateral Effects of Evictions on Property Tax Morale: Class, Preferences and Signals from the State

Lily Tsai, Leah Rosenzweig & Nicole Wilson
Completed Project

The Political Economy of South Africa’s Carbon Tax

Lucy Baker
Completed Project

Evidence Gap Map on Digital Financial Services: Enablers, Barriers, and Impacts

Philip Mader, ICTD, Maren Duvendack, Adrienne Lees, ICTD, Aurelie Larquemin & Keir Macdonald, IDS
Completed Project

The Promise and Limitations of Information Technology for Tax Administration

Oyebola Okunogbe & Fabrizio Santoro, ICTD
See all Related Projects
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International Centre for Tax and Development, Institute of Development Studies (IDS) Brighton, BN1 9RE, United Kingdom
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