Policy Brief

Tax and Gender: Why Informality Matters

March 2025
Max Gallien, Eugénie Ribault, Michael Rogan, Vanessa van den Boogaard

Policy Brief

Simplified Taxation in Africa: What We Know – and Need to Know

February 2025
Max Gallien, Christopher Hoy, Hitomi Komatsu, Ceren Ozer, Michael Rogan, Vanessa van den Boogaard

Journal Article

The taxed informal economy: Fiscal burdens and inequality in Accra

December 2024
Nana Akua Anyidoho, Max Gallien, Michael Rogan, Vanessa van den Boogaard

Partner Publication

Taxing Informal Economies: Practices, Challenges & Ways Forward

December 2024
Ezera Madzivanyika, Ronald Waiswa, Nthabiseng Debeila, Max Gallien, Vanessa van den Boogaard, Mary Abounabhan

Journal Article

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

October 2024
Max Gallien, Umair Javed, Vanessa van den Boogaard

Research in Brief

The Price of Simplicity: Skewed and Regressive Taxation in Accra’s Informal Sector

October 2024
Nana Akua Anyidoho, Max Gallien, Michael Rogan, Vanessa van den Boogaard

Webinar

2 December 2026 – 14:00

•

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

•

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

•

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.