Latest Publications

Perspectives from the Field: SDC Cooperation for Property Taxation
byGiulia Mascagni and Christopher Nell

This paper reviews three projects implemented in the Swiss Agency for Development and Cooperation’s (SDC) Democratisation, Decentralisation and Local Governance Network (DDLGN) that aim to provide…

Informal Taxation in Post-Conflict Sierra Leone: Taxpayers’ Experiences and Perceptions
bySamuel Jibao, Wilson Prichard and Vanessa van den Boogaard

ICTD Working Paper 66 Summary: In low-income and post-conflict countries, and particularly in rural areas, citizens often pay a range of ‘taxes’ that differ substantially from statutory policies.…

The Fiscal Effects of Aid in Ethiopia: Evidence from CVAR Applications
byGiulia Mascagni and Emilija Timmis
Abstract

This article explores the fiscal effects of aid in Ethiopia using the Cointegrated Vector Auto-Regressive (CVAR) methodology to model complex long-run and short-run dynamics. We use national…

News & Events

Seminar on Fiscal Regimes for Extractive Industries

Seminar on Fiscal Regimes for Extractive Industries

04 April 2017

On Wednesday April 5th, the ICTD hosted Philip Daniel at the Institute of Development Studies. The seminar explored design principles for taxing extractive industries and touch briefly on renewed challenges...

New Taxation & Transparency Short Course August 8-11

New Taxation & Transparency Short Course August 8-11

07 March 2017

The ICTD is pleased to annouce a new four-day course on Taxation and Transparency to be held at the Institute of Development Studies from August 8-11th. The Topic: There is now...

Documentary Screening & Discussion: The Price We Pay with John Christensen

Documentary Screening & Discussion: The Price We Pay with John Christensen

07 March 2017

On Tuesday March 28th, the ICTD is hosting a documentary film screening with special guest John Christensen.  The film: The Price We Pay examines the timely issue of tax avoidance and...

Latest Blogs

Maya Forstater
20 April 2017
Commentary and Debate
Nations vary in their approach to transparency about taxpayers. In Norway details of everyone’s income and taxes are published in annual ‘tax lists’. In most countries the information on your tax return is considered strictly confidential to the reve...
Sol Picciotto
10 April 2017
Commentary and Debate
Last week the UN Committee of Experts on International Tax (UNTC) met at the United Nations HQ in New York, a few metres from the Security Council meetings on Syria, followed by a special session on tax of the Economic and Social Council (ECOSOC). Mo...
Jalia Kangave
05 April 2017
Commentary and Debate
For the past twenty years, Maama Sula (let’s say) has run a small fast-food restaurant in a town called Wandegeya in Kampala, Uganda. She sources the bulk of her supplies from the women in the nearby market. Because her business is relatively well-e...

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