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.

Share

Opinion and Analysis
Why digitalisation alone won’t fix Africa’s tax systems: 6 steps for real impact
8 October 2025

Why digitalisation alone won’t fix Africa’s tax systems: 6 steps for real impact

For many African tax administrations seeking to boost revenue, digital tools appear transformative but is it really the case?
Read more : Why digitalisation alone won’t fix Africa’s tax systems: 6 steps for real impact
Read more : Why digitalisation alone won’t fix Africa’s tax systems: 6 steps for real impact
UN Tax Convention reading list part 2: Protocol 1 - Taxation of cross-border services
8 October 2025

UN Tax Convention reading list part 2: Protocol 1 – Taxation of cross-border services

The negotiations for Protocol 1 present a genuine opportunity to revisit how cross-border services are taxed. But, as we explored
Read more : UN Tax Convention reading list part 2: Protocol 1 – Taxation of cross-border services
Read more : UN Tax Convention reading list part 2: Protocol 1 – Taxation of cross-border services
UN Tax Convention reading list part 1: The UN process and institutional context
22 September 2025

UN Tax Convention reading list part 1: The UN process and institutional context

We have put together this reading list to help navigate the growing literature on the UN Tax Convention, which is
Read more : UN Tax Convention reading list part 1: The UN process and institutional context
Read more : UN Tax Convention reading list part 1: The UN process and institutional context
Why working with – not against – the informal economy is essential: some lessons from Zimbabwe
16 September 2025

Why working with – not against – the informal economy is essential: some lessons from Zimbabwe

In Zimbabwe, the informal economy makes up 76% of the national economy and what to do about it is the
Read more : Why working with – not against – the informal economy is essential: some lessons from Zimbabwe
Read more : Why working with – not against – the informal economy is essential: some lessons from Zimbabwe
Zimbabwe’s informal sector – more carrots than sticks are needed
19 August 2025

Zimbabwe’s informal sector – more carrots than sticks are needed

Zimbabwe’s informal sector is massive. But despite its size, the sector remains poorly understood, especially when it comes to taxation.
Read more : Zimbabwe’s informal sector – more carrots than sticks are needed
Read more : Zimbabwe’s informal sector – more carrots than sticks are needed
From agriculture to tax: How the ICTD course changed one man’s career
18 August 2025

From agriculture to tax: How the ICTD course changed one man’s career

After completing the ICTD Research on Tax and Development course, Seid Yimam experienced a career switched, he shares more in
Read more : From agriculture to tax: How the ICTD course changed one man’s career
Read more : From agriculture to tax: How the ICTD course changed one man’s career
How WAEMU is reshaping tax harmonisation policy across west Africa
6 August 2025

How WAEMU is reshaping tax harmonisation policy across west Africa

Since its creation in 1994, WAEMU has pursued a core strategy of bringing member states’ tax systems closer together. Has
Read more : How WAEMU is reshaping tax harmonisation policy across west Africa
Read more : How WAEMU is reshaping tax harmonisation policy across west Africa
Financing development: Gains and gaps of the Sevilla conference
29 July 2025

Financing development: Gains and gaps of the Sevilla conference

Much has changed in the 10 years since the last financing for development conference in Addis Ababa, Ethiopia. Lower- and

Read more : Financing development: Gains and gaps of the Sevilla conference
Read more : Financing development: Gains and gaps of the Sevilla conference
Toward formalisation: Can simplified tax and social security contributions help?
29 July 2025

Toward formalisation: Can simplified tax and social security contributions help?

As interest in simplified tax grows, African countries can look at Latin America for lessons learned from the informal sector.
Read more : Toward formalisation: Can simplified tax and social security contributions help?
Read more : Toward formalisation: Can simplified tax and social security contributions help?

Submit a blog

ICTD welcomes blogs that are related to taxation and development issues.
Blog topics can relate to any of our research themes.

Blog submission guidelines