Person

Vanessa van den Boogaard

Vanessa van den Boogaard

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...

Mike Rogan & 3 others

20 September 2022

Publications

Journal Article

The taxed informal economy: Fiscal burdens and inequality in Accra

We find that the majority of informal sector operators in this context pay a range of taxes and fees, which together amount to a significant burden, especially for low earners.

3 December 2024

Working Paper

The Price of Simplicity: Skewed and Regressive Taxation in Accra’s Informal Sector

ICTD Working Paper 195

The paper finds that the majority of informal sector operators of a 2,700 sample of informal enterprises in the Accra metropolitan area pay a range of taxes and fees, which together amount to a significant burden, especially for low earners.

13 June 2024

Publication

The Politics of Passage: Roadblocks, Taxation and Control in Conflict

DIIS Working Paper Series Roadblocks and Revenues #01

From Afghanistan and Yemen and from Mali to Somalia, checkpoints are central to dynamics of armed conflict, funding insurgents, driving violence and shaping governance by various types of armed actors, state and non-state alike. Nonetheless, checkpoints and roadblocks are often overlooked in...

Peer Schouten & 4 others

10 June 2024