Adrienne Lees

Apr 11, 2024 | ictd.ac | Adrienne Lees |Sripriya Iyengar Srivatsa

Two of ICTD’s PhD students, Adienne Lees and Sripriya Srivatsa, recently spent three days at Gladstone’s Library in North Wales on a writing retreat. The library was built in 1902, following a bequest from William Gladstone, and has hosted a long list of distinguished writers and scholars working on their oeuvre (no pressure on our students!).

Apr 5, 2024 | ictd.ac | Giulia Mascagni |Adrienne Lees |Max Gallien |Doris Akol

Lower-income countries have huge financing needs. While tackling the climate challenge and achieving the Sustainable Development Goals require substantial capital investments, the Covid-19 pandemic has highlighted an urgent need for spending on health and social protection. With the costs of debt rising, how much more tax can developing countries raise has become a key question.

Apr 14, 2023 | ictd.ac | Adrienne Lees

Non-compliance can be down to more than just intentional evasion – taxpaying can be time-consuming, complicated and costly. Tackling compliance costs can help. For many countries, digitalisation is top of the list. For many taxpayers in low-income countries, paying taxes is a time-consuming and laborious manual process. Tax systems are often complex and difficult for taxpayers to understand, requiring frequent interactions with tax officials to access information and help.

Apr 6, 2023 | ictd.ac | Adrienne Lees

VAT’s self-enforcement mechanism is powerful and also its greatest weakness. In Rwanda, China and Ethiopia, e-invoicing systems show promising early results in improving enforcement and compliance. Evidence from some low-income countries suggests that electronic invoicing systems, which report sales data to the revenue authority in real time, may improve value-added tax (VAT) enforcement and compliance.