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E-money, Financial Inclusion and Mobile Money Tax in Sub-Saharan African Mobile Networks
The paper studies the incidence of new mobile money excise duties on the adoption of electronic money.
Ethiopia: Eca Appreciates Digital Business Amid Covid-19
Digitising tax could raise $300bn annually for developing counties, says report
Success Factors in Tax Digitalization
This report presents a powerful new demonstration of how digital payments can transform millions of lives for the better.
Near-term impact of India’s demonetization
New Harvard University paper looks at the impact of demonetization on the Indian economy. It finds that, in the near-term, the event led to “temporary reductions in employment, output, and credit.” But “there may be potential longer-term benefits” in several areas, including tax collection.
Lessons on taxing mobile money transactions
This Brookings policy paper, by Prof. Njuguna Ndung'u, argues that instead of increasing the tax base, taxation on mobile phone transactions may end up reversing the adoption of digital payments in Kenya. It says these lessons are also relevant for other African countries considering similar taxes.
