Image of Adrienne Lees

Adrienne Lees

Research Officer

Adrienne Lees is a Research Officer working primarily on projects relating to tax administration and investment, tax attitudes, and on the DIGITAX programme.

Her research interests relate to taxation, public finance, and economic development, particularly for Sub-Saharan Africa. She has recently completed an Overseas Development Institute Fellowship in the Tax Policy Department at the Ministry of Finance, Planning and Economic Development in Uganda. Adrienne holds an MSc in Economics for Development from the University of Oxford and will begin her PhD in Economics at the University of Sussex in September 2021.



International Centre for Tax and Development (ICTD)

The International Centre for Tax and Development (ICTD) provides research evidence that supports developing countries in raising domestic revenues equitably and sustainably, in a manner that is conducive to pro-poor economic growth and good governance.


Working Paper

There and Back Again: The Making of Uganda’s Mobile Money Tax

ICTD Working Paper 123

This paper evaluates the appropriateness of the tax policymaking process that led to the introduction, and the later adaptation, of a tax on mobile money transactions in Uganda in 2018. We examine the unusual source of the proposal, how this particular tax diverged from the usual tax...

Doris Akol

6 July 2021