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LEARNING SERIES >> Improving efficiency in domestic resource mobilization through the digitization of revenue payments
The challenges, opportunities, and priorities in designing effective tax and non-tax revenue payment digitization solutions.
LEARNING SERIES >> Our learnings from digitizing P2G payments in a customer-centric way
Successful digitization of P2G payments and its widespread adoption by users is achievable - but depends on the alignment of various important factors.
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.
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.
