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
To tax or not to tax mobile money? The impact on digital financial services in Africa and beyond
3 August 2022

To tax or not to tax mobile money? The impact on digital financial services in Africa and beyond

“Designing better tax policies for DFS requires understanding the factors that enable using DFS, and its potential impacts” writes Adrienne
Read more : To tax or not to tax mobile money? The impact on digital financial services in Africa and beyond
Read more : To tax or not to tax mobile money? The impact on digital financial services in Africa and beyond
High fossil fuel prices are good for the planet – here’s how to keep them high while avoiding riots or hurting the poor
4 July 2022

High fossil fuel prices are good for the planet – here’s how to keep them high while avoiding riots or hurting the poor

In the UK, it now costs more than £100 to fill up a typical family car with petrol, and oil
Read more : High fossil fuel prices are good for the planet – here’s how to keep them high while avoiding riots or hurting the poor
Read more : High fossil fuel prices are good for the planet – here’s how to keep them high while avoiding riots or hurting the poor
How will the E-levy impact the informal sector in Ghana?
24 June 2022

How will the E-levy impact the informal sector in Ghana?

The Electronic Transaction Levy (E-levy), a 1.5% tax on all electronic transactions, went into effect on the 1st of May
Read more : How will the E-levy impact the informal sector in Ghana?
Read more : How will the E-levy impact the informal sector in Ghana?
Why taxation should be high on the agenda for Commonwealth leaders
23 June 2022

Why taxation should be high on the agenda for Commonwealth leaders

Tax might not be the first thing that comes to mind but it is central to delivering much of the
Read more : Why taxation should be high on the agenda for Commonwealth leaders
Read more : Why taxation should be high on the agenda for Commonwealth leaders
Taxes as collateral: to risk or de-risk?
21 June 2022

Taxes as collateral: to risk or de-risk?

Ghana’s Electronic Transfer Levy (E-Levy), set into implementation on the 1st of May, has been met with heated public criticism.
Read more : Taxes as collateral: to risk or de-risk?
Read more : Taxes as collateral: to risk or de-risk?
Uncertainty still dogs Ghana’s Electronic Transfer Levy
29 April 2022

Uncertainty still dogs Ghana’s Electronic Transfer Levy

Can Ghana’s Electronic Transfer Levy be implemented legally on the 1st of May? And beyond that, how will it work?
Read more : Uncertainty still dogs Ghana’s Electronic Transfer Levy
Read more : Uncertainty still dogs Ghana’s Electronic Transfer Levy
Why do armed groups tax? It’s not just about the money
30 March 2022

Why do armed groups tax? It’s not just about the money

In this blog, the authors argue that revenue is only one of several motives that explain why armed groups tax.
Read more : Why do armed groups tax? It’s not just about the money
Read more : Why do armed groups tax? It’s not just about the money
Ukraine: Sanctioning Russian oligarch's wealth and the urgent need to reform the offshore financial system
24 March 2022

Ukraine: Sanctioning Russian oligarch’s wealth and the urgent need to reform the offshore financial system

Last week, the Institute of Development Studies (IDS) held an event on the global development and economic implications of the

Read more : Ukraine: Sanctioning Russian oligarch’s wealth and the urgent need to reform the offshore financial system
Read more : Ukraine: Sanctioning Russian oligarch’s wealth and the urgent need to reform the offshore financial system
Tax justice from the ground up: An interview with SEATINI Uganda
16 March 2022

Tax justice from the ground up: An interview with SEATINI Uganda

In this blog, the ICTD speaks with Jane Nalunga, Executive Director of SEATINI Uganda to learn about the organisation’s quest

Read more : Tax justice from the ground up: An interview with SEATINI Uganda
Read more : Tax justice from the ground up: An interview with SEATINI Uganda

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