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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Research in Brief

Mobile Money Taxation and Informal Workers: Evidence from Ghana’s E-Levy

September 2023
Nana Akua Anyidoho, Max Gallien, Michael Rogan, Vanessa van den Boogaard

Research in Brief

Beyond Greed: Why Armed Groups Tax

August 2023
Tanya Bandula-Irwin, Max Gallien, Ashley Jackson, Vanessa van den Boogaard, Florian Weigand

Research in Brief

Between God, the People, and the State: Citizen Conceptions of Zakat

August 2023
Max Gallien, Umair Javed, Vanessa van den Boogaard

Research in Brief

Rethinking Formalisation: A Conceptual Critique and Research Agenda

August 2023
Max Gallien, Vanessa van den Boogaard

Research in Brief

Zakat, Non-State Welfare Provision and Redistribution in Times of Crisis: Evidence from the Covid-19 Pandemic

August 2023
Max Gallien, Umair Javed, Vanessa van den Boogaard

Research in Brief

Catch Them If You Can: The Politics and Practice of a Taxpayer Registration Exercise

August 2023
Max Gallien, Giovanni Occhiali, Vanessa van den Boogaard
Informal Work and Auto-Entrepreneurship Laws in the Maghreb: What can Tunisia learn from Morocco?
19 January 2021

Informal Work and Auto-Entrepreneurship Laws in the Maghreb: What can Tunisia learn from Morocco?

Informal economies in North Africa have frequently captured public attention in recent years. They not only make up over half…

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Unpacking Formalisation: The need for a new research agenda on taxation and the informal economy
21 April 2020

Unpacking Formalisation: The need for a new research agenda on taxation and the informal economy

ICTD Informality and Taxation blog series The ICTD’s Informality and Tax programme seeks to conduct, connect, and support novel research…

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To fight Covid-19, only the formal economy is getting tax breaks. The informal economy may be asked to foot the bill
8 April 2020

To fight Covid-19, only the formal economy is getting tax breaks. The informal economy may be asked to foot the bill

As the world grapples with the consequences of the COVID-19 pandemic, vulnerable workers in the informal sector in the global…

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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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Session: Taxation and the informal economy: lessons and best practices

Session: Taxation and the informal economy: lessons and best practices

In person

23 July 2025 – 09:15

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Timezone: Africa/Addis_Ababa

ICTD is organising at the 2025 ATI General Assembly a technical session on taxation and the informal economy.
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Workshop: Tax and Informal Economies in Africa: Charting Ways Forward

Workshop: Tax and Informal Economies in Africa: Charting Ways Forward

In person

18 February 2025 – 09:00

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Timezone: Europe/London

Akosombo, Ghana
ICTD is hosting a focused workshop in Akosombo, Ghana from 18th to 21st February 2024 that seeks to chart new ways forward in how revenue authorities engage with informal economies.
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Panel: Beyond the money: How tax policies are shaping politics and society in Africa

Panel: Beyond the money: How tax policies are shaping politics and society in Africa

Virtual

12 September 2024 – 15:00

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Timezone: Europe/London

This interactive panel will discuss the relationship between taxes and trust in the state, elections and public mobilisation, informality, and gendered social relations.
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23 October 2026

Max Gallien, Vanessa van den Boogaard pen letter to the editor at FT

Research Director Max Gallien and Senior Research Fellow Vanessa van den Boogaard, co-leads of ICTD’s Informality and Tax programme, wrote…

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Max Gallien, Vanessa van den Boogaard, and external author Umair Javed pen op-ed on support for wealth taxes in Pakistan
23 June 2025

Max Gallien, Vanessa van den Boogaard, and external author Umair Javed pen op-ed on support for wealth taxes in Pakistan

ICTD Research Fellows Max Gallien and Vanessa van den Boogaard, co-leads of the Centre’s Informality and Taxation programme, along with…
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Max Gallien, Vanessa van den Boogaard, and Umair Javed pen op-ed on Zakat work
29 April 2025

Max Gallien, Vanessa van den Boogaard, and Umair Javed pen op-ed on Zakat work

ICTD Research Fellows Max Gallien and Vanessa van den Boogaard along with Umair Javed, pen an op-ed on the Dawn…
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Max Gallien, Martin Hearson, and Mary Abounabhan reflect on Ghana's scrapped e-levy on The Conversation Africa
31 March 2025

Max Gallien, Martin Hearson, and Mary Abounabhan reflect on Ghana’s scrapped e-levy on The Conversation Africa

ICTD researchers Max Gallien, Martin Hearson, and Mary Abounabhan wrote a piece for The Conversation Africa on the lessons learned…

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ICTD study on zakat garners media attention as Ramadan concludes
31 March 2025

ICTD study on zakat garners media attention as Ramadan concludes

ICTD’s work on zakat, led by Informality and Tax co-leads Max Gallien and Vanessa van den Boogaard, along with Umair…

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VoxDev blog cites ICTD research
17 February 2025

VoxDev blog cites ICTD research

A blog on improving tax payments in Liberia by World Bank economist Oyebola Okunogbe on VoxDev references two ICTD-produced research….
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