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

Webinar

2 December 2026 – 14:00

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Timezone: CET

The second webinar of the ATI-ICTD Tax and Informality series answers the questions: how can tax policies more effectively target higher-income earners within informal sectors? What role can targeting and risk-based registration play? How can the taxation of professionals be

Virtual

30 June 2026 – 14:00

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Timezone: Europe/London

This webinar launches the Development and Change special issue, The Politics of Passage: Checkpoints and Authority amidst Conflict, drawing on the Roadblocks and Revenues research series.

Virtual

17 September 2025 – 16:00

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Timezone: Europe/London

Presumptive taxes are one of the most used tools through which tax authorities engage with informal economies. However, until recently, there has been very limited research on their actual performance and impact.