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    Publication

    Zambian Data Prices Fall by More than 70% but Internet Use Remains below 20%

    In anticipation of the entry of a new player in the market, mobile operators engaged in price war leading to a more than 70% decrease in data prices between the first quarter of 2018 and that of 2019. Despite data prices in Zambia being significantl…

    Onkokame Mothobi

    • Internet Use
    • Mobile Data Pricing
    • Social media tax
    • Information technology
    • Taxation
    7 pages

    Publication

    Multifaceted Challenges of Digital Taxation in Africa

    Digitalisation has prompted the evolution of innovative business models and created new forms of value creation. In the mobile telecommunications industry, this has resulted in the ubiquity of over-the top (OTT) and other digital apps and services s…

    Shamira Ahmed

    Alison Gillwald

    • Mobile Technology
    • Mobile taxes
    • Internet access
    • Information technology
    • Taxation
    • Infrastructure (Economics)
    7 pages

    Publication

    COVID-19 Exposes the Contradictions of Social Media Taxes in Africa

    The effectiveness of social media to reach a wide audience has made it a critical medium for many governments across Africa and beyond to provide reliable COVID-19 pandemic mitigation information to millions of people. In some African countries, th…

    Shamira Ahmed

    Tapiwa Chinembiri

    Naila Govan-Vassen

    • Social Media
    • Social media tax
    • Internet access
    • COVID-19
    • Information technology
    • Taxation
    9 pages

    Publication

    Digital Taxation: Can it Contribute to More Just Resource Mobilisation in Post-pandemic Reconstruction?

    The acceleration of global digital services and e-commerce has exposed the outdated nature of many tax regimes around the world. The forgone potential revenues for states, particularly in the context of post-pandemic economic reconstruction has furt…

    Raymond Onuoha

    Alison Gillwald

    • Digital taxation
    • Resource Mobilisation
    • Pandemic
    • Digital economy
    • Taxation
    24 pages

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