Taxing High-Net-Worth Individuals
As wealth inequality deepens across many lower income countries, ensuring that wealthy citizens pay their fair share has become a pressing policy challenge. ICTD’s research on the taxation of high-net-worth individuals (HNWIs) explores how tax administrations can more effectively identify, assess, and collect taxes from the wealthy. Our work brings together evidence from across Africa and beyond to shed light on practical and political barriers, innovative administrative approaches, and the broader implications for equity and state legitimacy. Through partnerships with tax authorities and regional bodies, we aim to strengthen the capacity of governments to design and implement fairer, more progressive tax systems.
