ICTD Blogs

Commentary and discussion about taxation and development from international experts.
Rhiannon McCluskey is the Research Uptake and Communications Manager for the International Centre for Tax and Development in the Governance research cluster at the Institute of Development Studies. Her research focuses on domestic resource mobilisation and social accountability in sub-Saharan Africa.

Give and you shall receive? Taxation and fiscal contracts in Africa

Last week, the Institute of Development Studies hosted its 50th anniversary conference titled “States, Markets and Society".  As part of the conference, the ICTD hosted a panel on the theme of taxation and fiscal contracts in Africa. The panellists were ICTD’s...
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Why African governments should tax the rich

A great deal of attention has been paid to the obstacles African governments face in effectively taxing the profits of transnational corporations. African governments are frequently urged to widen their tax bases by reducing tax incentives for foreign investors. But...
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Five Questions About Property Taxation in Africa: Insights from the ICTD Roundtable

Henry Saka,  Commissioner Domestic Tax at the Uganda Revenue Authority speaks at the Roundtable. Photo by Rhiannon McCluskey   It is widely recognised that property taxation is the most viable, efficient, and progressive means of raising local government revenue, with...
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Is responsible tax behaviour the next frontier of CSR?

In the past decades, the evolution of international norms has led fair labour practices and environmental sustainability to become core parts of corporate social responsibility. Is fair tax contribution next?    How do international norms come to be?  In the late...
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