Opinions and Analyses
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,
Unpacking Zambia’s proposed mobile money levy: Lessons and considerations
Technology and taxation: Unveiling a new world of opportunities but also challenges, at international socioeconomics conference
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
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
ICTD’s new web portal on taxation of digital financial services in Africa
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
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
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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