ICTD Blogs

Commentary and discussion about taxation and development from international experts.

Improving International Tax Dispute Settlement

What are international tax disputes? Formally, international tax disputes are between the tax authorities of two different countries. They result from differing interpretations of the provisions of a tax treaty between the two countries. However, they mainly affect taxpayers with cross-border...
Continue reading

Make informal businesses profitable, then seek taxes

Last week I participated in a panel discussion at the KRA Tax Summit on tax policy and economic development. Current fiscal policy is defined by a widening gap between expenditure and revenue generation putting a spotlight on the country’s tax regime...
Continue reading

How to fix Nigeria? Seven Key Issues

A secure nation On a visit to Kigali, a lady extolled their army and why they have the respect of every citizen. Like every typical African, she could not reconcile how the world famous Nigerian military cannot take down Boko Haram....
Continue reading

How One African City Is Flipping the Script on Urban Development

From Wall Street to the World Bank, people are looking at Kampala as a model for how cities can finance their futures. This piece first appeared on Next City.  Joseph Aliguma is perched on the bull bars of a minibus, listing...
Continue reading

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...
Continue reading