Featured Publications

Policy Brief

The Missing Fiscal Link? Social Insurance, Tax Capacity, and Health Financing in Lower-Income Countries

October 2026
Max Gallien

Working Paper

Community Co-financing in Fragile Contexts: Navigating Trade-offs Between Participatory Development, Equity and State Building

September 2026
Tanya Bandula-Irwin, Ana Isabel López García, Vanessa van den Boogaard

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

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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.