Opinions and Analyses

Explore ICTD’s latest perspectives on the issues shaping tax and development. Featuring perspectives from our researchers, partners, and guest authors, our opinion and analysis pieces provide accessible insights, reflections and expert commentary on emerging debates, policy challenges and opportunities for reform.

7 March 2025

Why Mainstreaming Gender in Public Institutions Matters, and How We did it for Tax

ICTD research on gender and tax aims to accelerate the shift in international policy debates in this area. On International

28 February 2025

In the Midst of Conflict and Gang Rule: What Would Make Haiti’s Wealthy Supportive of Property Tax?

Imagine living in a country where non-state actors provide most basic services instead of the state, natural disasters are frequent,

29 January 2025

Effective and Equitable Formalisation within the Financing for Development Agenda

Max Gallien argues for key changes to the draft text of the Financing for Development outcome document, given that dominant

28 January 2025

Strengthening subnational taxation within the Financing for Development agenda

Wilson Prichard argues that property taxes, as the backbone of local government finances, should be explicitly included in the Financing

20 December 2024

Four priority areas for next year’s Financing for Development Conference

At a recent UN side event, experts outlined how the new financing for development proposals on can be strengthened for

28 November 2024

The digital transformation of tax administrations: What’s in it for low-income countries?

As governments worldwide, particularly in low- and middle-income countries (LMICs), push towards digital transformation, the platformisation of public services offers

1 November 2024

Does Information about Public Services Boost Tax Compliance? I conducted an experiment in Freetown to find out

This research was conducted alongside the ICTD/LoGRI-led initiative to implement comprehensive property tax reforms in Freetown, Sierra Leone. This reform

29 October 2024

We interviewed 83 tax collectors in Malawi and here is what we learnt

Tax specialists have a great deal to say about how African tax collectors could work better but rarely seem to

22 October 2024

Why don’t governments collect more revenue? The answer is complex but here are some new insights

Why don’t governments collect more tax revenue? This question is particularly relevant to lower income countries as many of their

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