Person

Vanessa van den Boogaard

Vanessa van den Boogaard

ICTD Research Fellow

Vanessa is a Research Fellow with the International Centre for Taxation and Development (ICTD).

Dr Vanessa van den Boogaard is a Research Fellow based at the Munk School of Global Affairs and Public Policy in Toronto and leads the ICTD‘s research programme on informality and taxation with Max Gallien. She is a political scientist specializing in the politics of taxation and informal institutions and the political economy of development. She received her doctorate in Political Science at the University of Toronto. Her dissertation explored informal taxation and the state in Sierra Leone, and won the Vincent Lemieux prize recognizing the best PhD thesis in political science in Canada. Her current research primarily focuses on informal taxation and taxation of the informal economy in Sierra Leone, Ghana, the DRC, and Somalia.

 

Languages: English and French

Research

Centre

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.

Opinions

Opinion

Tax on mobile money transfers hits the poor hardest in Ghana

Ghana’s introduction of a 1.5% tax on mobile money transactions in May 2022 has been watched closely by policymakers across Africa. The proponents of the electronic transaction levy (e-levy) argue that taxes on mobile money — commonly referred to in Ghana as MoMo — present an opportunity...

Michael Rogan
Michael Rogan & 3 others

20 September 2022

Publications

Publication

Zakat Payments in Pakistan Exceed State Social Protection

ICTD Factsheet

Every year, hundreds of millions of Muslims across the world pay a proportion of their wealth as zakat, one of the five pillars of Islam mandating an annual payment of a proportion of an individual’s productive wealth, broadly representing 2.5 per cent. Consequently, zakat represents a...

Max Gallien
Max Gallien & 2 others

26 March 2025

Journal Article

Furthering a feminist fiscal agenda: Engendering tax and development

Development Policy Review 43

Taxation has received increasing attention from researchers and in the context of development policy, though less attention has been paid to the gendered impacts of taxation, particularly in lower-income countries. Purpose We seek to understand how taxation affects men and women differently...

Anuradha Joshi
Anuradha Joshi & 2 others

26 March 2025

Brief

Tax and Gender: Why Informality Matters

ICTD Policy Brief 16

Recent policy debates have increasingly focused on the gendered impacts of taxation, yet much of this work is rooted in high-income contexts, overlooking the realities of low- and middle-income countries where most individuals, particularly women, work in the informal sector. This policy...

Max Gallien
Max Gallien & 3 others

26 March 2025

Brief

Simplified Taxation in Africa: What We Know – and Need to Know

ICTD Policy Brief 15

Most economic operators in Africa are small and informal firms that fall under the purview of presumptive or simplified tax regimes (STRs). These taxes are expected to fulfil a range of functions, from raising revenue to facilitating formalisation and improving revenue authorities’ data, and...

Max Gallien
Max Gallien & 5 others

10 February 2025

Vanessa van den Boogaard’s recent work

Upcoming Event

Taxing wealth in lower income countries

In the face of declining aid volumes and mounting debt and climate crises, lower income countries are under increasing pressure to raise more domestic revenue. With these countries already experiencing higher levels of wealth and income inequality than high-income nations, there is a compelling...

19 June 2025

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