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Are Trade Rules Undermining Taxation of the Digital Economy in Africa?

Published by: IDS

African countries are currently considering provisions in the AfCFTA and at the WTO to liberalise digital trade. As they face mounting...

Measurement and Mirage: The Informal Sector Revisited

Published by: Institute of Development Studies

Recent years have seen an increasing availability and usage of measurements of informal sectors as the basis of scholarship and policy advice on the causes and consequences of informality. This has created an impression of a consensus around a clearly conceptualised and operationalised object of study – that when we talk about the informal sector, we know what we are talking about.

Missing the Forest for the Trees: Ekiti State’s Quest for Forestry Revenue and its Impact on Forest Management

Forests are important socio-economic assets in many low-income countries. However, they are often over-exploited as governments do not...

Stories of Change in Nutrition: Lessons from a New Generation of Studies from Africa, Asia and Europe

How does nutrition improve? We need to understand better what drives both positive and negative change in different contexts, and what...

Informal Workers and the State: The Politics of Connection and Disconnection During a Global Pandemic

Published by: Institute of Development Studies

In low- and middle-income countries, informal workers are particularly vulnerable to the health and economic effects of the Covid-19...

What is Wrong with African Tax Administration?

Published by: Institute of Development Studies

National tax administrations in sub-Saharan Africa have undergone considerable reform in recent decades. In a number of respects, they...

An Analysis of Discrepancies in Taxpayers’ VAT Declarations in Rwanda

Published by: ICTD and IDS

In recent years, one of the most important developments in African tax administration has been the widespread adoption of value added...