Opinion
15 April 2025
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Project
Reconfiguring Heritage: Present Engagements with Communities’ Pasts for Resilient Futures
Advancing the notion of ‘pacific heritage’ which attends to the potential of heritage to advocate peace, and peace as a means of...
Brief
25 July 2024
Taxing Mobile Money in Africa: Risk and Reward
Published by: Institute of Development Studies
ICTD explored the impact of different approaches to DFS taxation in Africa through its DIGITAX programme, which ran from 2020 to 2024.
Working Paper
17 July 2024
What are the Enablers and Impacts of Digital Financial Services? An Updated Evidence Gap Map
Published by: Institute of Development Studies
This paper supersedes a report published in May 2022 on an earlier version of the online interactive evidence gap map (EGM) on digital...
Brief
3 August 2022
Should Governments Tax Digital Financial Services? A Research Agenda to Understand Sector-specific Taxes on DFS
Published by: Institute of Development Studies
Low-income countries are facing strong pressure to bring in more revenue at home. With digital financial services (DFS) rapidly...
Working Paper
1 March 2022
Inclusive Trade: Four Crucial Aspects
Published by: Institute of Development Studies
This Working Paper contributes to the conceptualisation of ‘inclusive trade’. The review adopts a deliberative approach while considering the direct and indirect distributive dimensions of trade. It draws attention to issues across four central aspects of inclusion: transparency and participation, poverty, gender, and human rights, and raises insights that can inform a way forward.
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.