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
Street market with banana stalls and traders
26 August 2026

Can trading licenses unlock Uganda’s presumptive tax potential?

Uganda’s presumptive tax regime is underutilised as experts estimate that full compliance could generate up to ten times current amounts.
Read more : Can trading licenses unlock Uganda’s presumptive tax potential?
Read more : Can trading licenses unlock Uganda’s presumptive tax potential?
What the 2026 IAFFE Conference
11 August 2026

What the 2026 IAFFE Conference taught me about gender, economics and research

In early July, I participated in the 34th IAFFE conference that challenged some of my assumptions on gender, economics and
Read more : What the 2026 IAFFE Conference taught me about gender, economics and research
Read more : What the 2026 IAFFE Conference taught me about gender, economics and research
United Nations headquarters in New York
10 August 2026

The UN Tax Convention draft protocol on cross-border services: clear direction but crucial details left open

The much awaited Co-Lead’s draft protocol on the taxation of income from cross-border services was published on 20 July 2026.
Read more : The UN Tax Convention draft protocol on cross-border services: clear direction but crucial details left open
Read more : The UN Tax Convention draft protocol on cross-border services: clear direction but crucial details left open
Double taxation relief on remote services – implications for UN Tax Convention Protocol 1 negotiations
4 August 2026

Double taxation relief on remote services – implications for UN Tax Convention Protocol 1 negotiations

To inform ongoing negotiations on the taxation of cross-border services at the UN, we wrote a study on double tax
Read more : Double taxation relief on remote services – implications for UN Tax Convention Protocol 1 negotiations
Read more : Double taxation relief on remote services – implications for UN Tax Convention Protocol 1 negotiations
Expanding the tax base through Digital Public Infrastructure: a framework for Uganda's education system
20 July 2026

Expanding the tax base through Digital Public Infrastructure: a framework for Uganda’s education system

In May 2026, the Uganda Bureau of Statistics disseminated the maiden Baseline Education Census, mapping the country’s private pre-primary and
Read more : Expanding the tax base through Digital Public Infrastructure: a framework for Uganda’s education system
Read more : Expanding the tax base through Digital Public Infrastructure: a framework for Uganda’s education system
Ethiopia’s presumptive tax system: why daily sales estimation needs rethinking
22 June 2026

Ethiopia’s presumptive tax system: why daily sales estimation needs rethinking

The widespread use of daily sales estimation as a principal assessment method shows a deeper structural problem in Ethiopia’s presumptive
Read more : Ethiopia’s presumptive tax system: why daily sales estimation needs rethinking
Read more : Ethiopia’s presumptive tax system: why daily sales estimation needs rethinking
Taxing the informal economy: should businesses formalise or should tax systems adapt?
19 June 2026

Taxing the informal economy: should businesses formalise or should tax systems adapt?

Across Africa, discussions on taxing the informal economy often begin with a familiar assumption that informal businesses remain outside the
Read more : Taxing the informal economy: should businesses formalise or should tax systems adapt?
Read more : Taxing the informal economy: should businesses formalise or should tax systems adapt?
From real estate to crypto in Uganda: navigating tax policy in a changing world
27 May 2026

From real estate to crypto in Uganda: navigating tax policy in a changing world

In this interview, Ian Kananura Mwesigye, a 2018/19 alum of ICTD’s Research on Tax and Development course, reflects on his
Read more : From real estate to crypto in Uganda: navigating tax policy in a changing world
Read more : From real estate to crypto in Uganda: navigating tax policy in a changing world
The future of development starts with getting tax right
18 May 2026

The future of development starts with getting tax right

Taxation is a central part of a new era of development that has fiscal resilience, system change and people at
Read more : The future of development starts with getting tax right
Read more : The future of development starts with getting tax right

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