Showing 1-12 of 22 Publications
Working Paper

Informality, Tax, and Markets in Kinshasa: Everyday Realities and Resistance

General street scene in Hamar Weyne market in the Somali capital Mogadishu
April 2025|
Blog

Why tax matters in fragile states and how donors can support it

by Vanessa van den Boogaard

Fragile contexts are home to 24% of the world’s population (1.9 billion people), and three-quarters (73%)…

Research in Brief

Using Machine Learning to Create a Property Tax Roll: Evidence from the City of Kananga, D.R. Congo

Research in Brief

Does Collecting Taxes Erode the Accountability of Informal Leaders? Evidence from the DRC

Partner Publication

Roadblocks at the Rhythm of the Country: A Political Sociology of Roadblocks in DR Congo

Women walking in a street in Adjamé Market, Abijan, Ivory Coast. Some are carrying their wares on their heads.
March 2024|
Blog

Taxes and fees in the informal sector shed new light on why engendering tax research matters

by Deanndre Chen

In low-income countries, women make up a significant portion of the informal sector. They are also…

Working Paper

Indirect Rule: Armed Groups and Customary Chiefs in Eastern DRC

Screenshot of home page of the digital financial services (DFS) tax map website
July 2023|
Blog

ICTD’s new web portal on taxation of digital financial services in Africa

by Awa Diouf & Hannelore Niesten

Across Africa, the rapid growth of digital financial services (DFS) has led to increased interest in effectively taxing these services. The DFS TaxMap is a dynamic web portal in English and French tracking the diverse approaches to DFS taxation….

Current Project

Using Machine Learning and Computer Vision to Increase Property Tax Collection in the DRC

Augustin Bergeron & Prosper Kamalu
Mobile money agent in Zanzibar, Tanzania
October 2022|
Blog

African governments hope digital taxes will fill a budget hole

Republished from The Economist with permission. The digital economy is bringing Africans together. The same cannot…

flags of East African Community countries
September 2022|
Blog

Mobile-money taxation in East Africa: Harmonisation or laissez-faire?

by Hannelore Niesten

Regional tax harmonisation is controversial, with compelling arguments for and against. Is it desirable? Or beneficial? And if so, to whom?…

Journal Article

Local Elites as State Capacity: How City Chiefs Use Local Information to Increase Tax Compliance in the Democratic Republic of the Congo

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