Latest Publications

ICTD Summary Brief 9: What Have We Learned About International Taxation and Economic Substance?
bySol Picciotto

The landscape of international corporate taxation will change significantly as a result of the G20/OECD project on base erosion and profit shifting (BEPS). The contours of this new terrain have…

UNU-WIDER Working Paper: Working Paper   Tax revenue mobilization in conflict-affected developing countries
byVanessa van den Boogaard, Wilson Prichard, Nikola Milicic and Matthew Benson

How does conflict affect tax revenue mobilization? This paper uses a newly updated dataset to explore longitudinal trends of tax revenue mobilization prior to, during, and after conflict periods in a…

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…

News & Events

International Tax Workshop in Lagos, Nigeria

International Tax Workshop in Lagos, Nigeria

29 June 2017

The ICTD is hosting a workshop on international tax issues on June 29-30 in Lagos in partnership with the Nigerian Federal Inland Revenue Service (FIRS) and Olaniwun Ajayi LP. The workshop will...

Call for Papers: African Tax Administration Research Day, 19 October, Entebbe, Uganda

Call for Papers: African Tax Administration Research Day, 19 October, Entebbe, Uganda

29 May 2017

  African Tax Administration Research Day Entebbe, Uganda – Thursday 19th October Call for Papers On 19th October 2017, the International Centre for Tax and Development (ICTD) and the Uganda...

Call for Papers: 3rd African Tax Research Network Congress

Call for Papers: 3rd African Tax Research Network Congress

11 May 2017

Deadline for final submission of full research papers is June 9th. A Modern and Effective Taxation System to Advance Domestic Resource Mobilization in Africa: The Role of Information Technology and Tax...

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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