Policy Brief

Why the Informal Sector Is Not a Tax Goldmine

October 2025
Max Gallien

Partner Publication

Tax, informality and gender equity in lower-income countries

October 2025
Max Gallien, Vanessa van den Boogaard

Research in Brief

The Politics of Passage: Roadblocks, Taxation, and Control in Conflict

August 2025
Peer Schouten, Max Gallien, Shalaka Thakur, Vanessa van den Boogaard, Florian Weigand, Tracy Beyuo

Policy Brief

The Tax Era of Development: Taxing Smarter for Equity, Growth, and Resilience

June 2025
Max Gallien, Martin Hearson, Giulia Mascagni, Giovanni Occhiali, Daisy Ogembo, Vanessa van den Boogaard

Policy Brief

Public Support for Wealth and Progressive Taxes in Pakistan

June 2025
Max Gallien, Umair Javed, Vanessa van den Boogaard

Factsheet

Zakat Payments in Pakistan Exceed State Social Protection

March 2025
Max Gallien, Umair Javed, Vanessa van den Boogaard

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.