Opinions and Analyses

Explore ICTD’s latest perspectives on the issues shaping tax and development. Featuring perspectives from our researchers, partners, and guest authors, our opinion and analysis pieces provide accessible insights, reflections and expert commentary on emerging debates, policy challenges and opportunities for reform.

1 December 2023

A new UN Tax convention – how will it change global tax governance?

Last week, the United Nations General Assembly passed a historic resolution commencing work on a UN tax convention. For decades,

20 November 2023

Unpacking Zambia’s proposed mobile money levy: Lessons and considerations

As Zambia’s proposed e-levy on mobile money transfers takes shape, policymakers would be prudent to consider the lessons learnt by

19 September 2023

Technology and taxation: Unveiling a new world of opportunities but also challenges, at international socioeconomics conference

Digital finance is experiencing rapid evolution, with governments and economies becoming increasingly digitalised. For tax systems, the implications are profound.

11 August 2023

Kenya is going digital to boost tax revenue – there are lessons to learn from other African countries

Many African tax authorities have weak capacity to raise revenue. From 1990 to 2020, sub-Saharan African countries on average collected

27 July 2023

Prescriptive approaches to taxation: Reclaiming policy space

Low-income countries with limited taxation capacity and expertise require simple and context-specific methods to combat commodity trade mispricing and related

25 July 2023

ICTD’s new web portal on taxation of digital financial services in Africa

Across Africa, the rapid growth of digital financial services (DFS) has led to increased interest in effectively taxing these services.

19 July 2023

A global minimum tax: is Pillar Two fair for developing countries?  

Last week, 138 members of the OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting released an Outcome Statement on

11 July 2023

Helping Politicians to Break Bad Tax Habits

Politicians have many bad tax habits. These include using tax inspections to punish political opponents; ensuring that their friends and

11 July 2023

Taxing cross-border services: is a global tax governance framework an illusion?

With the increasing digitalisation and servitisation of the economy, the debate on how to tax cross-border services is more lively

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