Opinions and Analyses
Why Cameroon’s mobile money agents are struggling to increase revenue
Three myths on smuggling and taxes
Few topics attract as many myths and misconceptions as smuggling. As an activity that is more frequently encountered through tabloids
A practical answer to tackling one of the biggest challenges of our times: Climate Change
I have been investigating legal solutions to the multilateral, coordinated taxation of carbon for over ten years. Starting during the
What to do with a global majority: making the most of a UN tax convention
The negotiations on ‘Pillar One’ at the G20/OECD Inclusive Framework have shown quite how much effort governments are willing to
Tax incentives for digital payments – Lessons for African tax administration organisations
China and Tax Administration Revelations: book review by Mick Moore
I have come to expect that good research into how China’s government organisations actually function is likely to tell us
Ethiopia’s national digital ID: A breakthrough for tax system transformation?
Fayda, Ethiopia’s new digital identification (ID) system, comes with big potential for the country’s tax administrations, which lose significant amounts
Five reflections from a writing retreat
Two of ICTD’s PhD students, Adrienne Lees and Sripriya Srivatsa, recently spent three days at Gladstone’s Library in North Wales
In search of equality: Can taxes be good advocates?
Over the last two years, I have been travelling to Ethiopia, Rwanda and Sierra Leone to collect qualitative evidence for
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