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About

ICTD is an independent research centre focused on improving tax policy and administration in lower-income countries.

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news

ICTD hosts digital payments discussion at IMF/World Bank Annual Meetings

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opinion and analysis

When tax data travels, who protects the taxpayer?

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Featured Publications

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Partner Publication

What Are We Taxing? Turnover, Profits and Policy in the Informal Economy

October 2026
Michael Rogan, Max Gallien, Nwabisa Malimba, Tamaryn Friderichs, Sandie Phakathi

Partner PublicationReport

Bold investment in the basics of tax administration is key to sustained revenue gains

October 2026
Giulia Mascagni, Awa Diouf

Working Paper

Tax Implications of Cashless Payments: Micro Evidence from African Countries

August 2026
Lucia Rossel, Fabrizio Santoro

Report

Taxing Smarter: Advancing Reform Through Research and Partnership

July 2026

Latest Opinion and Analysis

ALL opinion and Analysis
Two people exchanging and reviewing financial documents over a wooden desk with a calculator and pen nearby.
28 October 2026

When tax data travels, who protects the taxpayer?

Daisy Ogembo, Hannelore Niesten

Data shared through digital public infrastructure (DPI) can make tax administration more effective and compliance easier. By connecting tax data…

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Martha Marunga Murungi
21 October 2026

How research helped ICTD alum strengthen marine insurance implementation in Uganda

Martha Marunga Murungi, Stephanie Alkoussa

In 2022, Martha Marunga Murungi, working in financial investigation at the Uganda Revenue Authority, joined ICTD’s Research on Tax and…

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Banner in Bhutan about GST
13 October 2026

What Bhutan’s GST rollout teaches small digitalising economies

Hannelore Niesten

On 1 January 2026, Bhutan introduced a 5% goods and services tax (GST), replacing its fragmented sales tax regime. Like…

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Our Research Themes

Digital Public Infrastructure and Tax

Digital Public Infrastructure and Tax

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Climate and Environmental Tax

Climate and Environmental Tax

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Tax and Gender

Gender and Tax

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Tax and Informality

Informality and Tax

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International Tax

International Tax

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Subnational and Property Tax

Subnational and Property Tax

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Tax Administration and Compliance

Tax Administration and Compliance

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Tax and Governance

Tax and Governance

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Taxing High-Net-Worth-Individuals

Taxing High-Net-Worth Individuals

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News

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Screenshot of the speakers at the webinar on taxing the informal sector
28 October 2026

Discussing fairer approaches to taxing the informal sector

The first ATI–ICTD webinar on tax and informality brought together research, workers’ experiences, and The Gambia’s reform plans to discuss…

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A conference room full of people in professional attire, facing a projected screen upfront.
27 October 2026

ICTD hosts digital payments discussion at IMF/World Bank Annual Meetings

Researchers from the International Centre for Tax and Development (ICTD) joined policymakers, researchers, and development partners in Bangkok this month,…

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A sprawling urban area with densely packed buildings and houses extending into green hills under a cloudy sky.
20 October 2026

Can Property Taxes Fund Africa’s Urban Future?

This Urban October, the Local Government Revenue Initiative (LoGRI), an initiative of ICTD, releases a new video which discusses how…

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Learn with us

ICTD’s Learning Portal provides open access resources including animations, reading lists and a quiz, to help you learn about key tax and development issues in low-income countries, at your own pace.
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Our Impact in Numbers

our impact

337

Research outputs published

63%

Research outputs with authors from the Global South

20,679

Citations

270

Researchers mentored