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
Calling all Latin American and Caribbean Ministers to rethink global taxation
17 January 2023

Calling all Latin American and Caribbean Ministers to rethink global taxation

As I participate in the World Economic Forum in Davos this week, I feel a keen sense of urgency. We

Read more : Calling all Latin American and Caribbean Ministers to rethink global taxation
Read more : Calling all Latin American and Caribbean Ministers to rethink global taxation
Mobile money tax: Is there a gender gap?
9 January 2023

Mobile money tax: Is there a gender gap?

Gender and tax: As Africa increasingly introduces specific taxes on digital financial services (DFS) such as mobile money, do DFS
Read more : Mobile money tax: Is there a gender gap?
Read more : Mobile money tax: Is there a gender gap?
Identity issues: Four challenges for digital IDs in Africa’s tax systems
17 November 2022

Identity issues: Four challenges for digital IDs in Africa’s tax systems

From streamlining primary healthcare to amplifying agricultural outcomes, digital IDs matter. Here are some of the reasons why…
Read more : Identity issues: Four challenges for digital IDs in Africa’s tax systems
Read more : Identity issues: Four challenges for digital IDs in Africa’s tax systems
COP27: To what degree can environmental taxes play a role in climate financing?
14 November 2022

COP27: To what degree can environmental taxes play a role in climate financing?

The 2022 United Nations Climate Change Conference, also known as the annual Conference of the Parties of the UNFCCC or

Read more : COP27: To what degree can environmental taxes play a role in climate financing?
Read more : COP27: To what degree can environmental taxes play a role in climate financing?
How should Africa’s digital payments be taxed?
24 October 2022

How should Africa’s digital payments be taxed?

Africa’s governments need tax revenue to fund everything from education and social welfare to paying international debts. No wonder governments
Read more : How should Africa’s digital payments be taxed?
Read more : How should Africa’s digital payments be taxed?
Tanzania to waive electronic money transfer levy, except on mobile money?
14 October 2022

Tanzania to waive electronic money transfer levy, except on mobile money?

From 1st October 2022 Tanzania eliminated the levies on certain electronic money transfers, but not on mobile money.
Read more : Tanzania to waive electronic money transfer levy, except on mobile money?
Read more : Tanzania to waive electronic money transfer levy, except on mobile money?
New data on the e-levy in Ghana: Unpopular tax on mobile money transfers is hitting the poor hardest
13 October 2022

New data on the e-levy in Ghana: Unpopular tax on mobile money transfers is hitting the poor hardest

In Ghana, the “e-levy” has been linked to the current administration’s “Ghana Beyond Aid” strategy for reducing aid dependence.
Read more : New data on the e-levy in Ghana: Unpopular tax on mobile money transfers is hitting the poor hardest
Read more : New data on the e-levy in Ghana: Unpopular tax on mobile money transfers is hitting the poor hardest
Mobile-money taxation in East Africa: Harmonisation or laissez-faire?
8 September 2022

Mobile-money taxation in East Africa: Harmonisation or laissez-faire?

Regional tax harmonisation is controversial, with compelling arguments for and against. Is it desirable? Or beneficial? And if so, to
Read more : Mobile-money taxation in East Africa: Harmonisation or laissez-faire?
Read more : Mobile-money taxation in East Africa: Harmonisation or laissez-faire?
How the Taliban’s more effective and ‘fairer’ tax system helped it win control of Afghanistan
25 August 2022

How the Taliban’s more effective and ‘fairer’ tax system helped it win control of Afghanistan

When the Taliban dramatically gained control of Afghanistan in August 2021, they used bombs and guns to swiftly overcome state
Read more : How the Taliban’s more effective and ‘fairer’ tax system helped it win control of Afghanistan
Read more : How the Taliban’s more effective and ‘fairer’ tax system helped it win control of Afghanistan

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