Opinions and Analyses
Informal Work and Auto-Entrepreneurship Laws in the Maghreb: What can Tunisia learn from Morocco?
Informal economies in North Africa have frequently captured public attention in recent years. They not only make up over half
The Addis Tax Initiative Declaration 2025: Renewing commitment for action on domestic revenue mobilisation
It is widely recognised that “business as usual” will not close the estimated financing gap of USD 2.5 trillion that
The inequity of informal financing of public education in Sierra Leone
Though education is a core duty of the state, public education in Sierra Leone is financed not only by the
Civil society organisations and taxation: Emerging trends and priorities
During the summer of 2020, the International Budget Partnership (IBP) and the International Centre for Tax and Development (ICTD) worked
Addressing the tax challenges of the digital economy: More of the same?
When work on the taxation of the digital economy kicked off as part of the OECD/G20 Base Erosion and Profit
Have the Netherlands’ tax treaties with developing countries become fairer?
A vast network of tax treaties to facilitate investment When comparing countries’ foreign direct investment, you would expect the world’s
Taxpayer education: Why it matters and how research can help
Despite being recognised as a critical aspect of tax compliance, taxpayer knowledge is a very under-explored topic. Using evidence from
How governments can use the coronavirus pandemic to build better tax systems
Amid the Covid-19 pandemic, changes that might ordinarily take a few years are now occurring in the span of just
The Participation Dividend of Taxation in DRC and Beyond: Recent Evidence and Paths for Future Inquiry
One of the strongest arguments for investing in the tax capacity of developing countries is the supposed participation dividend of
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