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Showing 1-12 of 253 Blogs
December 2024|
Blog

Four priority areas for next year’s Financing for Development Conference

by Rhiannon McCluskey

At a recent UN side event, experts outlined how the new financing for development proposals on can be strengthened for better outcomes in four priority areas….

Warehouse worker hand pointing at inventory statistics on tablet
November 2024|
Blog

The digital transformation of tax administrations: What’s in it for low-income countries?

by Awa Diouf, Caroline Khene & Becky Faith

As governments worldwide, particularly in low- and middle-income countries (LMICs), push towards digital transformation, the platformisation…

Closeup on a paper hanging from a typewriter, with the word TAX highlighted among a series of numbers
November 2024|
Blog

CoP on Gender & Tax Explores Gendered fiscal incidence analysis and tax-benefit microsimulation models

by Daisy Attu, Edoardo Magalini, Laura Abramovsky & Pia Rattenhuber

At the last meeting of the Community of Practice on Gender and Tax (CoPGT), held on…

Wide shot view from above of a condensed area in Freetown, Sierra Leone
November 2024|
Blog

Does Information about Public Services Boost Tax Compliance? I conducted an experiment in Freetown to find out

by Laura Montenbruck

This research was conducted alongside the ICTD/LoGRI-led initiative to implement comprehensive property tax reforms in Freetown, Sierra Leone….

Close up shot on a pair of hands holding a stack of Malawian Kwacha
October 2024|
Blog

We interviewed 83 tax collectors in Malawi and here is what we learned

by Nyanyiwe Sulu & Mick Moore

Tax specialists have a great deal to say about how African tax collectors could work better…

Close up on the hands of a man holding a stack of money including US dollar bills.
October 2024|
Blog

Why don’t governments collect more revenue? The answer is complex but here are some new insights

by Bernard Baimwera & Mick Moore

Why don’t governments collect more tax revenue? This question is particularly relevant to lower income countries…

Close up of african american man hands typing credit card info on computer keyboard, online internet shopping leisure activity time. Business payment with web technology. Buying purchase transactions
October 2024|
Blog

How digital public infrastructure could transform tax administration in Africa

by Fabrizio Santoro & Lucia Rossel

Evidence suggests that digital public infrastructure (DPI) can greatly simplify tax administration and boost tax compliance….

A woman stands in the middle of a small convenient stall, measuring grains.
October 2024|
Blog

Design features of simplified tax regimes for small businesses in Sub-Saharan Africa

by Christopher Hoy, Thiago Scot, Alex Oguso, Anna Custers, Daniel Zalo, Ruggero Doino, Jonathan Karver & Nicolas Orgeira Pillai

Our new working paper highlights to the challenges of designing appropriate tax regimes for small businesses as governments face stark trade-offs between raising revenue, maximizing simplicity, and maintaining equity. …

United Nations headquarters in New York, USA. Large, glass office block with trees in front of it.
September 2024|
Blog

No “winners or losers”? Reflections on the UN tax negotiations

by Frederik Heitmüller

Read Frederik Heitmüller’s insights and reflections on the Ad Hoc Committee to draft Terms of Reference for a UN Framework Convention on International Tax Cooperation (Second Session)….

A group photo of Jalia Kangave, Vanessa van den Boogaard, Giulia Mascagni and Sripriya Srivasta at the IAFFE conference in Rome
September 2024|
Blog

How to support women through policy: what I learned from feminist economists

by Sripriya Iyengar Srivatsa

Earlier this summer, the ICTD Gender team attended the 32nd Annual Conference of the International Association…

A cartoon image of a woman standing on the lower side of a seesaw opposite a man, against a light purple background.
September 2024|
Blog

Addressing Gender Disparities in Tax Expenditures

by Sofia Berg, Giulia Mascagni & Caroline Othim

Understanding the interaction between tax expenditures and gender-based inequalities is essential to ensure that the tax system is fair and equitable – including gender equality in tax matters and the economy more broadly….

Wide shot from the back of an empty United Nations Assembly Hall
July 2024|
Blog

The era of Reform? Agenda-Setting, Decision Making and S&DT in International Tax and Trade

by Mbakiso Magwape

With the UN Framework Convention tax negotiations currently underway, one of the most promising but politically…