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Ghana and International Tax Standards: A Cautionary Tale?
No full textThis working paper provides an in-depth analysis of Ghana’s evolving role in the international tax landscape. It explores the country’s motivations and experiences in adopting key international tax standards such as exchange of information on request (EOIR), Automatic Exchange of Information (AEOI), transfer pricing rules, and the taxation of digital services. It is part of the International Centre for Tax and Development’s (ICTD) research project - ‘Comparative Perspectives on International Tax from the Global South’ on lower-income countries’ experiences with international tax standards. Ghana initially joined the Global Forum on Transparency and Exchange of Information for Tax Purposes and adopted EOIR reluctantly, but has since demonstrated commitment establishing a dedicated exchange of information (EOI) Unit and becoming one of only six African countries exchanging AEOI data as of April 2025. The Ghana Revenue Authority (GRA) launched a Special Voluntary Disclosure programme on the back of AEOI data, which is reportedly influencing taxpayer behaviour, and generating revenue. For instance, GH¢900.6 million (Ghanaian Cedis) (around US$75 million) was raised from the programme as at December 2024. The experts view tax transparency as integral to Ghana’s vision of making Accra a regional financial hub.In transfer pricing, Ghana has made significant strides, beginning with the 2012 introduction of regulations (L.I. 2188) to address transfer mispricing and align with global standards. These were updated in 2020 with L.I. 2412 to incorporate Action 13 of the Base Erosion and Profit Shifting Project (BEPS), further strengthening compliance. The Transfer Pricing Unit is now seen as a major revenue driver, though improvements are still needed in staffing, training, and incentives. In contrast, Ghana has yet to introduce a digital services tax or significant economic presence regime, and an Electronic Transfer Levy (E-levy) targeting some domestic digital transactions, which was introduced in 2022, has been abolished by the Electronic Transfer Levy (Repeal) Act 2025 (Act 1127). Ongoing debate over legislative approach has delayed action, leaving VAT on non-resident digital services, introduced in 2022, as the sole tax on digital services in the country.</p
The Kenyan Startup Funding Landscape
No full textThis rapid review synthesises literature from academic sources, knowledge institutions, and online databases to assess the startup funding landscape in Kenya. While the primary focus is on Kenya, the review also draws on broader evidence from across Africa to contextualise startup funding flows. The review highlights the importance of distinguishing between “startups” and MSMEs (micro-, small-, and medium-sized enterprises). </p
Digital-ID in Egypt: Country Report
No full textA push for biometric digital-ID in Egypt is taking place despite a regulatory framework that lacks safeguards to ensure the programme does not infringe on people’s privacy and fundamental rights, and exclude their access to essential services. In particular, regulations to ensure protection of people’s privacy and data in the biometric digital-ID system, independent oversight over how their information is handled, and the availability of adequate redress and accountability mechanisms are lacking. This report sets out to address the following questions:What is the current state of the national ID system and digital-ID in Egypt?What is the existing legislative framework relevant to digital-ID in the country and to what extent it is in line with international human rights standards?The report was compiled using desk research based on reports from civil society groups, media reports, and a review of government documents and regulations. The assessment was based on parameters set by the Centre for Internet and Society for assessing digital-ID programmes against rule of law, rights-based, and risk-based tests.</p
Digital-ID in Malawi: Country Report
No full textThis report examines the evolution and impact of Malawi’s biometric identification (ID) system. Before 2017, Malawians relied on fragmented, function-specific ID such as driving licences, passports, and voter registration cards. The introduction of a centralised biometric ID in 2017 marked a major shift, enabling streamlined access to public services, voter registration, and digital platforms. However, it also raised critical questions about inclusion, surveillance, and rights. This report examines how identity is constructed and governed within this new system, and what that means for citizen agency and digital inclusion. It is structured around three guiding questions: Does Malawi’s biometric ID system pass the rule of law test? Does it meet rights-based standards? And does it address potential risks? The analysis is presented in four sections: the first reviews the pre-digital-ID landscape; the second assesses the system against the rule of law principles; the third evaluates it through a rights-based lens; and the final section examines the risks centralised digital-ID poses.</p
Crafting Realist Programme Theories for Portfolio Learning
No full textThis CDI Practice Paper addresses two portfolio-level evaluation challenges: (1) portfolio learning and synthesis – linking project, programme, and portfolio levels; and (2) realist theorising at multiple levels. It shows how to nest realist programme theories as part of assessments to link project, programme, and portfolio levels. It uses the case of a portfolio assessment for Fondation Botnar to illustrate how to address these challenges and provides practical lessons on how to nest realist programme theories to link project, programme, and portfolio levels using theory modularity, theory fractals, and theory knitting.</p
Transition to What? Uncontentious Politics and West Virginia’s ‘Just’ Transition
No full textIn this article, Schwartzman and Walk reflect on the politics of economic transition programmes that have come to the southern West Virginia coalfields in the United States since 2015, following directly upon the scale-down of a direct action non-violent civil disobedience campaign protesting the environmental injustices of coal extraction. The article provides historical context for the shift between the contentious politics of protesting coal extraction to the largely uncontentious politics of economic transition efforts. The authors argue that while the protest movement maintained a clear analysis of power, many of the projects and programmes that aimed to diversify the economy or transition the economy into more prosperous terrain lacked an analysis of the power relations therein. The article blends a discussion of funding programmes with personal reflections to provide context for efforts to create a just transition in southern West Virginia.En este artículo, Schwartzman y Walk estudian las políticas de los programas de transición económica promovidos en las regiones carboníferas del sur de West Virginia, Estados Unidos, desde 2015, luego de la conclusión de una campaña de acción directa y desobediencia civil no violenta que denunciaba las injusticias ambientales de la extracción de carbón. El artículo explora el contexto histórico para comprender el desplazamiento de las políticas conflictivas de protesta contra la extracción de carbón hacia políticas en gran medida no conflictivas basadas en los esfuerzos de transición económica. Los autores sostienen que, mientras el movimiento de protesta mantenía un análisis claro del poder, muchos de los proyectos y programas destinados a diversificar la economía o a impulsar una transición hacia un terreno más próspero carecían de un análisis de las relaciones de poder implicadas. El artículo combina una discusión sobre programas de financiamiento con reflexiones personales, ofreciendo un marco para comprender los esfuerzos de construir una transición justa en el sur de West Virginia.Neste artigo, Schwartzman e Walk reflectem sobre a política dos programas de transição económica que chegaram aos campos de carvão do sul da Virgínia Ocidental, nos Estados Unidos, desde 2015, na sequência imediata de uma campanha de desobediência civil não violenta que protestava contra as injustiças ambientais da extracção de carvão. O artigo fornece um enquadramento histórico para a mudança entre a política contenciosa de protesto contra a extracção de carvão e a política, em grande medida não contenciosa, dos esforços de transição económica. Os autores argumentam que, enquanto o movimento de protesto mantinha uma análise clara das relações de poder, muitos dos projectos e programas destinados a diversificar a economia ou a reorientá-la para bases mais prósperas careciam de uma compreensão dessas mesmas relações de poder. O artigo combina uma análise dos programas de financiamento com reflexões pessoais, oferecendo contexto para os esforços de construção de uma transição justa no sul da Virgínia Ocidental.</p
Why the Informal Sector Is Not a Tax Goldmine
No full textThe promise of untapped revenue is a much-repeated argument for more aggressive and broader taxation of informal economies. Referencing the large size of informal sectors and uncaptured income, as well as limited revenues generated from informal sector specific tax handles, the argument suggests that informality represents a ‘goldmine’ of untaxed revenue. This policy brief reviews why the ‘goldmine argument’ is false. While it may sound intuitively correct, it is based on a common misunderstanding of the underlying statistics, tax handles, and income distributions within informal sectors. Doubling down on current approaches to taxing informal economies is in fact unlikely to produce substantial revenue gains, while raising collection costs and equity concerns – largely because current approaches are not targeted at capturing higher-income operators in informal sectors. Consequently, a more productive approach for revenue authorities to engage with informal sectors should rest on four pillars: targeting, development, data and dialogue. </p
The State of Environment and Development Policy in Ghana
No full textTackling critical contemporary challenges such as climate change, poverty and injustice requires knowledge co-creation and collaboration to inform decision-making that is based on local, national and global participation. With this in mind, the Institute of Development Studies (IDS) has instigated mutual learning hubs in several global locations, including Ghana. These hubs create spaces for researchers, governments and civil society to convene knowledge from diverse perspectives, helping to improve understanding of complex issues.The Ghana Development Studies hub focuses particularly on contemporary environmental challenges facing the country and has produced this paper as an overview of the status of six such issues in the mid-2020s. The paper examines mining, waste management, biodiversity and forestry, agriculture, climate change, and the coastal and marine environment. The relationship between the environment and development is usually one of antagonism, despite the existence of general and specific legislation that tries to curb negative environmental effects of conventional development. The failure of policy to limit negative effects such as pollution is largely attributed to poor implementation resulting from inadequate resourcing, a lack of connection between relevant authorities, and sometimes local political and geopolitical dimensions. A minority of examples point to more complementary relationships between environmental concerns and economic development, for example redefining development as comprising social, environmental, and economic development. The paper suggests areas for future environmental research in Ghana. Examining such questions is part of the task of addressing practical environmental problems while linking to a theoretical agenda.</p
Long-Term Positive Impacts of Cash Transfer Programmes in LMICs
No full textThis review looks at the positive long-term impacts of cash transfer programmes in non-humanitarian contexts in low- and middle-income countries (LMICs). Evidence of long-term impacts is very limited. From reviews of multiple studies/cash programmes, as well as of individual programmes, long-term positive impacts are seen in relation to health and nutrition, education, labour market, and to a lesser extent, women’s empowerment outcomes. These findings indicate that cash transfers can be helpful in building human capital and thereby breaking the cycle of intergenerational poverty.</p
Mitigating the Risks Associated with the Somalia Federal Government's use of Local Defence Forces in the Fight Against Al Shabab
No full textThis rapid evidence review explores the Federal Government of Somalia’s (FGS) use of Local Defence Forces (LDF) in the fight against the Al Shabab (AS) insurgent group with a focus on risk mitigation. This study looks in detail at three such cases. In doing so it considers the relationship between a number of security actors.</p