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.

17 April 2025

FfD4 Countdown: A Watered-Down Proposal on Tax Expenditures Risks Undermining Countries’ Domestic Revenue Mobilisation

Governments’ decisions to grant preferential tax treatments have a direct impact on their ability–or inability–to finance their sustainable development goals.

16 April 2025

From Identification to Stronger Tax Administration: Can Digital IDs Deliver?

In many low- and middle-income countries (LMICs), strengthening state capacity and expanding the tax base are fundamental to improving public

11 April 2025

The collapse of international tax truce: Trump’s impact on digital taxation

U.S. President Donald Trump’s decisions have triggered significant shifts in international politics with ripple effects extending even to niche areas

1 April 2025

Ghana’s e-levy: 3 lessons from the abolished mobile money tax

The e-levy’s intense politicisation and complex design made it an interesting case of a wider trend of mobile money taxes

28 March 2025

Time for a broader, bolder approach to tax justice for women

As policymakers gather to discuss gender and tax at the UN today, this blog draws on research to call for

27 March 2025

A decision on decision-making and no disputes on dispute resolution: the Organizational Session for UN Tax negotiations

Last month’s organizational session was not a mundane discussion of practical organizational matters. After a new bureau was elected and

26 March 2025

Pakistanis are paying over 1.7 billion GBP in zakat every year—mostly to women

Every year, hundreds of millions of Muslims across the world pay a proportion – broadly 2,5% – of their wealth

24 March 2025

Wealthy Africans often don’t pay tax: the answer lies in smarter collection

Wealthy Africans face lower effective tax rates than average citizens, replicating a trend already demonstrated for the relative tax burden

12 March 2025

Reasons to be Optimistic about Tax and the Informal Sector

There are many reasons to be anxious about the taxation of informal sectors in lower income countries. Classic policy interventions

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