Max Gallien

Max Gallien

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This profile is also available in French

Biography

Dr Max Gallien is Research Director of ICTD. His research specialises in the politics of informal and illegal economies, the political economy of the Middle East and North Africa and development politics. He completed his PhD at the London School of Economics. Max co-leads the informality and taxation programme with Vanessa, as well as the ICTD’s capacity building programme.

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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

Journal Article

The Politics of Passage: Studying Checkpoints and Claim Making in Conflict-affected Settings

May 2026
Peer Schouten, Vanessa van den Boogaard, Max Gallien, Shalaka Thakur, Florian Weigand

Book

Elgar Encyclopedia of African Politics Chapter 31: Formalisation

March 2026
Max Gallien, Vanessa van den Boogaard

Journal Article

Measurement and mirage: The informal sector revisited

March 2026
Max Gallien

Working Paper

Zakat as Non-State Social Welfare Provision: Distributional Dynamics and Gender Equity in Pakistan

January 2026
Max Gallien, Umair Javed, Vanessa van den Boogaard

Working Paper

Thinking Beyond Revenue: Estimating the Cost Effectiveness of Ghana’s Presumptive Tax Stamp

December 2025
Max Gallien, Alex Kombat
Ghana’s e-levy is unfair to the poor and misses its revenue target: A lesson in mobile money tax design
30 March 2023

Ghana’s e-levy is unfair to the poor and misses its revenue target: A lesson in mobile money tax design

The levy’s effects – on Ghana’s public finances, its poor, mobile money usage –have been at the centre of intense…
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New data on the e-levy in Ghana: Unpopular tax on mobile money transfers is hitting the poor hardest
13 October 2022

New data on the e-levy in Ghana: Unpopular tax on mobile money transfers is hitting the poor hardest

In Ghana, the “e-levy” has been linked to the current administration’s “Ghana Beyond Aid” strategy for reducing aid dependence….
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Why do armed groups tax? It’s not just about the money
30 March 2022

Why do armed groups tax? It’s not just about the money

In this blog, the authors argue that revenue is only one of several motives that explain why armed groups tax….
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The World Bank and IMF are using flawed logic in their quest to do away with the informal sector
8 November 2021

The World Bank and IMF are using flawed logic in their quest to do away with the informal sector

Many low and middle-income countries face a myriad of challenges. But policies that can address them are few and far…

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Would Moroccans accept a state zakat fund? Should they?
22 October 2021

Would Moroccans accept a state zakat fund? Should they?

Zakat can add up to big money. Although estimates vary, some suggest that global annual zakat spending is higher than…

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Cannabis taxation – A new revenue source for development?
3 June 2021

Cannabis taxation – A new revenue source for development?

In recent years, the legalisation of cannabis – initially for medical use, and increasingly for recreational use – has become…

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Group photo of the 2026 cohort of the ICTD tax course
28 September 2026

Congratulations to the 2026 cohort of ICTD’s tax research course for completing in-person module

Last week, 19 of the participants in ICTD’s Research on Tax and Development course successfully completed the final in-person module…

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ICTD partners with ATI to advance evidence-based approaches to tax and informality
3 September 2026

ICTD partners with ATI to advance evidence-based approaches to tax and informality

The International Centre for Tax and Development (ICTD) and the Addis Tax Initiative (ATI) have joined forces to advance evidence-based…
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ICTD suspends flagship course on Research on Tax and Development
17 August 2026

ICTD suspends flagship course on Research on Tax and Development

ICTD will not be running its flagship Research on Tax and Development course, due to start in autumn 2026. The…
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ICTD secures $1m from Founders Pledge to support collaborative research to strengthen tax administration
6 August 2026

ICTD secures $1m from Founders Pledge to support collaborative research to strengthen tax administration

The International Centre for Tax and Development has secured US$1 million from Founders Pledge to fund a new three-year programme…
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From Afghanistan to Venezuela, new research shows how roadblocks shape governance and everyday life in conflict contexts
20 July 2026

From Afghanistan to Venezuela, new research shows how roadblocks shape governance and everyday life in conflict contexts

A new special issue in the leading development studies journal Development and Change puts roadblock politics squarely on the academic…
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ICTD convenes stakeholder workshop on informal taxation in The Gambia
28 April 2026

ICTD convenes stakeholder workshop on informal taxation in The Gambia

Earlier this month, ICTD convened a stakeholder workshop in collaboration with The Gambia’s Ministry of Finance and Economic Affairs to…
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Webinar: Getting Targets Right - How much tax can low-income countries raise?

Webinar: Getting Targets Right – How much tax can low-income countries raise?

Virtual

17 April 2024 – 14:00

•

Timezone: UTC

A panel of researchers and practitioners are set to discuss the role that targets can play in building tax capacity. Are optimistic targets helpful or hurtful? And how can we make targets better?
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Max Gallien discusses smuggling in North Africa on CSIS podcast
3 January 2025

Max Gallien discusses smuggling in North Africa on CSIS podcast

ICTD Research Fellow Max Gallien talked in-depth about his work researching smuggling in North Africa during an episode of the…
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Sierra Leone media outlet mentions ICTD Fellow Max Gallien
1 November 2024

Sierra Leone media outlet mentions ICTD Fellow Max Gallien

Gallien was quoted saying: “We’re excited about the potential to expand our current research partnership.” Read the full article here….
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ICTD authored article receives lots of coverage
27 March 2023

ICTD authored article receives lots of coverage

An article about the Ghana E-Levy, co-authored by two ICTD researchers Max Gallien and Vanessa van den Boogaard, was published…

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Max Gallien, Giovanni Occhiali published in the New Left Review
22 March 2023

Max Gallien, Giovanni Occhiali published in the New Left Review

ICTD Researchers Max Gallien and Giovanni Occhiali were published in the New Left Review for their article High Income, about…

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Max Gallien and Vanessa van den Boogaard OpEd published in the Middle East Eye
14 November 2022

Max Gallien and Vanessa van den Boogaard OpEd published in the Middle East Eye

Research Fellows Max Gallien and Vanessa van den Boogaard were published in the London-based Middle East Eye writing about the…

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Max Gallien authors piece for Middle East Eye
14 September 2022

Max Gallien authors piece for Middle East Eye

ICTD Researcher Max Gallien has written a piece on Tunisian President Kais Saied in London-based publication Middle East Eye. You…

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