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.

1 December 2025

How ICTD’s Research on Tax and Development Course reignited my PhD ambition

Joining ICTD’s Research on Tax and Development Course, prompted me to confront something I had long been postponing: committing to

1 December 2025

From tax officer to customs director: How an ICTD alum is driving reform

We sat down with Najibullah Nor Isak to discuss his remarkable career trajectory and his efforts to reform Somalia’s tax

26 November 2025

A new era or business as usual? Why the UN Expert Committee on Tax is still relevant

The Committee’s most prominent contribution is the UN Model Tax Convention, which provides model language for the negotiation of bilateral

4 November 2025

UN Tax Convention Reading List Part 3: Protocol 2 – Dispute Resolution and Prevention

In Part 3 of our UN Tax Convention reading list, we bring together key research and analysis on dispute prevention

31 October 2025

UN Tax Convention Negotiations: Where are we at and where are we headed?

In preparation for the Nairobi session, two documents were shared for discussion: a Framework Convention Template prepared by the Co-lead

23 October 2025

Digital Public Infrastructure’s potential to reshape taxation in Africa must no longer be ignored

Digital public infrastructure (DPI), from digital IDs to payment systems and data exchange, is transforming how governments in Africa can

21 October 2025

How faith and culture shape accountability in Nigeria’s informal tax system

In early October, I was in Cape Town for the 10th ATAF Annual Congress, where I presented my paper on

17 October 2025

How Digital Public Infrastructure can define taxation in Africa

As Africa deepens its digital transformation, Digital Public Infrastructure (DPI) is redefining how governments identify, register, and engage taxpayers. From