Opinions and Analyses
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
Broadening the tax horizon through information: the power of third-party data for African tax administrations
It is fair to say that taxation cannot exist without information. To calculate taxes and enforce compliance, tax administrations need
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