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Mobile Money Taxation and Informal Workers: Evidence from Ghana’s E-Levy

Published by: Institute of Development Studies

The use of digital financial services, including money transfers and mobile money, have expanded widely in lower-income countries in the...

Rethinking Formalisation: A Conceptual Critique and Research Agenda

The concept of ‘formalisation’ has been ubiquitous in development discourse and policymaking. It has underpinned policy...

Non-State Welfare Provision and Redistribution in Times of Crisis: Evidence from the Covid-19 Pandemic

The funding of social protection initiatives is especially complex in times of crisis. While social protection is critical as a means of...

Rethinking Formalisation: A Conceptual Critique and Research Agenda

Published by: Institute of Development Studies

The concept of ‘formalisation’ has been ubiquitous in development discourse and policymaking in the early twenty-first century. It...

Catch Them If You Can: the Politics and Practice of a Taxpayer Registration Exercise

Published by: Institute of Development Studies

Tax registration drives have become an increasingly popular intervention to expand the coverage of tax nets across sub-Saharan Africa....

Between God, the People, and the State: Citizen Conceptions of Zakat

The global pool for zakat – one of the five pillars of Islam mandating an annual payment typically equivalent to 2.5 per cent of an...

Cannabis Taxation as a Revenue Source for Development: Opportunities and Challenges

Published by: Institute of Development Studies

Recent years have seen an increasing number of countries across the globe establish legal markets for the production, distribution, and...

Zakat, Non-State Welfare Provision and Redistribution in Times of Crisis: Evidence from the Covid-19 Pandemic

Around the world, pandemic relief efforts saw renewed attention to state social protection and its limitations. Less attention has been...

An Overlooked Market: Loose Cigarettes, Informal Vendors, and Their Implications for Tobacco Taxation

Recent years have seen the development of a substantial literature on tobacco taxation that has both noted its effectiveness as a...