Opinions and Analyses
Fill the gaps, feel the pain: Insights from Sierra Leone on an epidemic’s impact on local taxation, public services, and the poor
With over 16,000 deaths globally and the number of cases growing each day, the calamitous impacts of the novel coronavirus
This Women’s Day, we need to talk about toilet taxes
In 2018, the International Centre for Tax and Development (ICTD) published findings from a research study in Dar es Salaam,
Why Nigeria needs a huge tobacco tax hike to curb smoking
Cigarette sales in most African countries are going up all the time. But smoking rates are much lower than in
For Africa to gain a fair share from its natural resources, we must do more than tweak global tax rules
A critical moment Next week sees a critical moment in the reform of global corporate tax rules: the plenary meeting
Corporate Tax Negotiations at the OECD: Shifts to Ensure Symmetry and Equity
The negotiations on corporate taxation at the Organization for Economic Cooperation and Development’s (OECD) BEPS Inclusive Framework initiative have rightly
The future of global corporate taxation is more uncertain than ever
The global fight over how—and where—to tax the new digital economy is raging on. Just last week, the Office of
Developing countries’ contributions to international tax reform
Developing countries are making a significant contribution to the current efforts to reform international tax in the project on base
If developing countries are not listened to at the OECD, they will vote with their feet
In response to Allison Christians’ blog providing suggestions on how the OECD’s consultation on the unified approach could regain equal
Can property tax valuation in Africa be simplified? Lessons from a pilot project in Freetown, Sierra Leone
Across sub-Saharan Africa, ineffective property valuation presents a serious hurdle to strengthening local property taxes. Between January and August 2019
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