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Taxation of Fisheries in Kenya: Neither Improving Management nor Raising Revenue?
Published by: Institute of Development Studies
The Kenyan government believes fisheries have significant potential for development. Yet their development faces many challenges –...
Taxing Mobile Money in Africa: Risk and Reward
Published by: Institute of Development Studies
ICTD explored the impact of different approaches to DFS taxation in Africa through its DIGITAX programme, which ran from 2020 to 2024.
Research within Tax Administration: from Monitoring Revenue to Influencing Policy
Published by: Institute of Development Studies
This paper discusses the role played by research departments within tax administration, drawing on the experiences of officials from eight African revenue authorities.
What are the Enablers and Impacts of Digital Financial Services? An Updated Evidence Gap Map
Published by: Institute of Development Studies
This paper supersedes a report published in May 2022 on an earlier version of the online interactive evidence gap map (EGM) on digital...
Roundtable: The UN Framework Tax Convention
Following last year’s historic vote supporting the establishment of a new UN Framework Tax Convention, a UN Ad Hoc Group has now been...
Evaluating Ethiopia’s Environmental Management Strategy: Does it Support Green Growth?
Published by: Institute of Development Studies
This study aims to assess whether the existing command and-control approach to environmental management in Ethiopia is delivering on its promises, and whether there is scope for a wider deployment of environmental taxes.