Christopher Wales

Associate Research Fellow

This profile is also available in French

Biography

Christopher Wales is an ICTD consultant working as an Associate Research Fellow with the DIGITAX programme. He has worked with Prime Ministers and Finance Ministers in many countries on economic and fiscal policy, fiscal institutions, revenue administration, labour market issues and pension policy. Chris is currently Chairperson of the Board of Directors of the Rwanda Social Security Board, member of the Council of the Institute for Fiscal Studies, and member of the Advisory Board of the Oxford University Centre for Business Taxation, which he was instrumental in founding.

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Policy Brief

The Tanzanian Model for Taxing Mobile Money: Scrap it, Reform it, or Let it Be?

Christopher Wales, Hannelore Niesten

Policy Brief

Exploring the Development of Mobile Money Markets and Revenue Collection from Digital Financial Services Taxes in Africa

Hannelore Niesten, Christopher Wales

Policy Brief

Crafting a Model for Taxing Digital Financial Services

Christopher Wales, Hannelore Niesten

Policy Brief

Taxing Mobile Money in Africa: Risk and Reward

Martin Hearson, Philip Mader, Mary Abounabhan, Marco Carreras, Awa Diouf, Adrienne Lees, Hannelore Niesten, Fabrizio Santoro, Christopher Wales

Policy Brief

A Tax Strategy for a Digital Uganda

Christopher Wales

Policy Brief

Re-Evaluating Uganda’s Mobile Money Tax

Christopher Wales

29 April 2022

Uncertainty still dogs Ghana’s Electronic Transfer Levy

Can Ghana’s Electronic Transfer Levy be implemented legally on the 1st of May? And beyond that, how will it work?…

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30 August 2024

ICTD brief on taxing mobile money in Africa cited in Agence Ecofin article

“While taxing monile money services in Africa could increase government revenue, it may negatively impact the poorest households if small…