Opinion and Analysis

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.

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Opinion and Analysis
Making the IMF Work for Sri Lankans: Part 2
25 April 2023

Making the IMF Work for Sri Lankans: Part 2

March 20, when the IMF Board approved an Extended Fund Facility for Sri Lanka, now seems a long time ago.

Read more : Making the IMF Work for Sri Lankans: Part 2
Read more : Making the IMF Work for Sri Lankans: Part 2
Tackling the hidden costs of taxation: Can digitalisation help?
14 April 2023

Tackling the hidden costs of taxation: Can digitalisation help?

Non-compliance can be down to more than just intentional evasion – taxpaying can be time-consuming, complicated and costly. Tackling compliance
Read more : Tackling the hidden costs of taxation: Can digitalisation help?
Read more : Tackling the hidden costs of taxation: Can digitalisation help?
How do taxes affect the price of digital financial services?
13 April 2023

How do taxes affect the price of digital financial services?

How the interplay between DFS pricing and taxation affects the cost of DFS, and why transparency and competition are crucial
Read more : How do taxes affect the price of digital financial services?
Read more : How do taxes affect the price of digital financial services?
Can real-time electronic invoicing fix VAT's problem?
12 April 2023

Can real-time electronic invoicing fix VAT’s problem?

VAT’s self-enforcement mechanism is powerful and also its greatest weakness. In Rwanda, China and Ethiopia, e-invoicing systems show promising early
Read more : Can real-time electronic invoicing fix VAT’s problem?
Read more : Can real-time electronic invoicing fix VAT’s problem?
Building trust by earmarking taxes on digital financial services
6 April 2023

Building trust by earmarking taxes on digital financial services

Can earmarking provide an answer to the controversy of taxes on digital financial services such as Ghana’s e-levy? Although an
Read more : Building trust by earmarking taxes on digital financial services
Read more : Building trust by earmarking taxes on digital financial services
Ghana’s e-levy is unfair to the poor and misses its revenue target: A lesson in mobile money tax design
30 March 2023

Ghana’s e-levy is unfair to the poor and misses its revenue target: A lesson in mobile money tax design

The levy’s effects – on Ghana’s public finances, its poor, mobile money usage –have been at the centre of intense
Read more : Ghana’s e-levy is unfair to the poor and misses its revenue target: A lesson in mobile money tax design
Read more : Ghana’s e-levy is unfair to the poor and misses its revenue target: A lesson in mobile money tax design
Making the IMF Work for Sri Lankans
27 February 2023

Making the IMF Work for Sri Lankans

The government of Sri Lanka is negotiating a large conditional loan from the IMF. A formal agreement is likely to

Read more : Making the IMF Work for Sri Lankans
Read more : Making the IMF Work for Sri Lankans
The Ghana e-levy: Can the latest rate reduction win greater public acceptance and increase revenue?
20 February 2023

The Ghana e-levy: Can the latest rate reduction win greater public acceptance and increase revenue?

The reduced tax rate on electronic transactions is unlikely to satisfy Ghanaians given the country’s rising inflation
Read more : The Ghana e-levy: Can the latest rate reduction win greater public acceptance and increase revenue?
Read more : The Ghana e-levy: Can the latest rate reduction win greater public acceptance and increase revenue?
Taxes on digital financial services in Africa – An unlevel playing field
3 February 2023

Taxes on digital financial services in Africa – An unlevel playing field

Taxing transactions made via digital financial services differently from those made via traditional banking services can have unintended consequences In

Read more : Taxes on digital financial services in Africa – An unlevel playing field
Read more : Taxes on digital financial services in Africa – An unlevel playing field

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