Policy Brief

Taxing the Wealthy in Lower-Income Countries: Why It’s Important, and How to Do It

February 2025
Giovanni Occhiali, Giulia Mascagni, Wilson Prichard, Martin Hearson

Policy Brief

Tributação dos Ricos nos Países de Baixo Rendimento: Porque é Importante e Como Fazê-lo

January 2025
Giovanni Occhiali, Giulia Mascagni, Wilson Prichard, Martin Hearson

Working Paper

The International Tax Regime Complex: Understanding Change in Global Tax Governance

October 2024
Katharina Kuhn, Lucinda Cadzow, Frederik Heitmüller, Martin Hearson, Tovony Randriamanalina

Partner Publication

A Fairer Global Tax Architecture

September 2024
Martin Hearson, Frederik Heitmüller, Mbakiso Magwape, Suranjali Tandon

Policy Brief

Taxing Mobile Money in Africa: Risk and Reward

July 2024
Martin Hearson, Philip Mader, Mary Abounabhan, Marco Carreras, Awa Diouf, Adrienne Lees, Hannelore Niesten, Fabrizio Santoro, Christopher Wales

Working Paper

Inclusive and Effective International Tax Cooperation: Views From the Global South

August 2023
Lucinda Cadzow, Martin Hearson, Frederik Heitmüller, Katharina Kuhn, Okanga Okanga, Tovony Randriamanalina

Virtual

7 July 2026 – 14:00

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Timezone: Europe/London

This webinar launches the ‘Comparative Perspectives on International Tax from the Global South’ project, started by the International Centre for Tax and Development (ICTD), in 2024. The project examines how governments in seven countries — Ghana, Kenya, Nigeria, Pakistan, Peru,

Virtual

29 May 2026 – 13:00

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Timezone: Europe/London

The panel will evaluate current instruments and frameworks, their merits, and their limitations in order to contribute to the development of an exchange of information regime that is inclusive and universal.

Virtual

19 May 2026 – 15:05

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Timezone: Europe/London

Organised on the sidelines of the Global Partnerships Conference, our side event will provide practical lessons drawn from research on tax reform in lower-income countries.