Search

The Politics of Taxation and Tax Reform in Times of Crisis: Covid-19 and Attitudes Towards Taxation in Sierra Leone

The Covid-19 pandemic has had significant fiscal implications around the world. A key question facing governments is whether and how...

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...

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...

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....

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...

Beyond Greed: Why Armed Groups Tax

Based on a review of the diverse practices of how armed groups tax, we highlight that a full account of why armed groups tax needs...

Tax and Governance in the Context of Scarce Revenues: Inefficient Tax Collection and its Implications in Rural West Africa

Published by: Institute of Development Studies

In recent years, domestic and international policy attention has often focused on broadening the tax base in order to include a greater...

Enabling Tax Bargaining: Supporting More Meaningful Tax Transparency and Taxpayer Engagement in Ghana and Sierra Leone

Published by: Wiley

While there is increasing evidence that taxation can contribute to greater government responsiveness and accountability, such positive...

Informal Workers and the State: The Politics of Connection and Disconnection During a Global Pandemic

Published by: Institute of Development Studies

In low- and middle-income countries, informal workers are particularly vulnerable to the health and economic effects of the Covid-19...

Beyond Greed: Why Armed Groups Tax

Published by: Institute of Development Studies

Armed groups tax. Journalistic accounts often include a tone of surprise about this fact, while policy reports tend to strike a tone of...