Policy Brief

Why Mass Tax Registration Campaigns Do Not Work

July 2023
Max Gallien, Giulia Mascagni, Mick Moore, Giovanni Occhiali, Wilson Prichard, Fabrizio Santoro, Celeste Scarpini, Vanessa van den Boogaard

Working Paper

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

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

Journal Article

An overlooked market: loose cigarettes, informal vendors and their implications for tobacco taxation

May 2023
Max Gallien, Giovanni Occhiali, Hana Ross

Policy Brief

Cannabis Taxation as a Revenue Source for Development: Opportunities and Challenges

April 2023
Max Gallien, Giovanni Occhiali

Journal Article

Formalization and its Discontents: Conceptual Fallacies and Ways Forward

April 2023
Max Gallien, Vanessa van den Boogaard

Working Paper

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

April 2023
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.