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Showing 1-12 of 239 Blogs
Mobile money agent in Cameroon
June 2024|
Blog

Why Cameroon’s mobile money agents are struggling to increase revenue

by Alphonse Noah & Ruth Tacneng

After the introduction of a tax on mobile money transactions in 2022, mobile money agents in Cameroon have been experiencing a decline in their revenues amid fierce competition, a proliferation of fraud and scams, and liquidity management challenges….

Man in protective gear throwing a box full of smuggled Malboro cigarettes in a shredding truck to destroy them.
June 2024|
Blog

Three myths on smuggling and taxes

by Max Gallien

Few topics attract as many myths and misconceptions as smuggling. As an activity that is more…

Carbon emission
June 2024|
Blog

A practical answer to tackling one of the biggest challenges of our times: Climate Change

by Tatiana Falcão

I have been investigating legal solutions to the multilateral, coordinated taxation of carbon for over ten…

Group photo from the UN Tax Convention ToR negotiations in New York
May 2024|
Blog

What to do with a global majority: making the most of a UN tax convention

by Martin Hearson

The negotiations on ‘Pillar One’ at the G20/OECD Inclusive Framework have shown quite how much effort…

May 2024|
Blog

Tax incentives for digital payments – Lessons for African tax administration organisations

by Lucia Rossel & Fabrizio Santoro

Are digital payment tax incentives delivering on the promise of increased tax revenuue? A comprehensive comparative compilation of experience in Africa, Asia and America….

Detail of chinese yuan 100 notes or bills
May 2024|
Blog

China and Tax Administration Revelations: book review by Mick Moore

by Mick Moore

I have come to expect that good research into how China’s government organisations actually function is…

May 2024|
Blog

Ethiopia’s national digital ID: A breakthrough for tax system transformation?

by Seid Yimam Mohamed & Fabrizio Santoro

Fayda, Ethiopia’s new digital identification (ID) system, comes with big potential for the country’s tax administrations,…

Adrienne Lees and Sripriya Srivatsa standing in front of the library
April 2024|
Blog

Five reflections from a writing retreat

by Adrienne Lees & Sripriya Iyengar Srivatsa

Two of ICTD’s PhD students, Adrienne Lees and Sripriya Srivatsa, recently spent three days at Gladstone’s…

Medium shot of a women selling produce in the Saris market, Ethiopia (2020)
March 2024|
Blog

In search of equality: Can taxes be good advocates?

by Sripriya Iyengar Srivatsa

Over the last two years, I have been travelling to Ethiopia, Rwanda and Sierra Leone to…

Online business database
March 2024|
Blog

Broadening the tax horizon through information: the power of third-party data for African tax administrations

by Lucia Rossel & Fabrizio Santoro

It is fair to say that taxation cannot exist without information. To calculate taxes and enforce…

Women walking in a street in Adjamé Market, Abijan, Ivory Coast. Some are carrying their wares on their heads.
March 2024|
Blog

Taxes and fees in the informal sector shed new light on why engendering tax research matters

by Deanndre Chen

In low-income countries, women make up a significant portion of the informal sector. They are also…

Flag of the World Trade Organization
February 2024|
Blog

The right to tax: can Customs Duties on Electronic Transmissions be a turning point for developing countries?

by Karishma Banga

It is a historic moment for international trade negotiations; at the World Trade Organization’s (WTO) 13th…