Informality and Tax Community of Practice

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Informality and Tax Community of Practice

The Community of Practice on Informality and Tax is a global network of practitioners and scholars committed to improving both knowledge and policy on how tax authorities engage with informal economies. Building on ICTD’s growing body of research and its strong engagement with partners in the field, the Community of Practice will foster peer-to-peer learning, share cutting‑edge evidence, and co‑design practical tools for governments, development partners, and civil‑society groups.

By convening this diverse mix of actors, ICTD hopes to bridge the gaps between evidence, policy design, and implementation on the ground.

Key Areas of Focus include:
• How to better design simplified and presumptive tax schemes
• Revenue authorities’ experiences with digitisation
• Data assessing equity and compliance impacts in markets

For more information about ICTD work on informality and tax, check out our research and publications pages.

Informality and Tax Community of Practice

Key Resources

Informality and Tax Community of Practice Library

Research in Brief

Simple, Fair, or Revenue-Raising? Lessons from Kenya’s Turnover Tax for the Design of Simplified Tax Regimes

November 2026
Christopher Hoy, Thiago Scot, Alex Oguso, Ruggero Doino, Daniel Zalo, Jonathan Karver, Anna Custers, Nicolas Orgeira Pillai

Working Paper

Trade-offs in the Design of Simplified Tax Regimes: Evidence from Kenya

October 2026
Christopher Hoy, Thiago Scot, Alex Oguso, Ruggero Doino, Daniel Zalo, Jonathan Karver, Anna Custers, Nicolas Orgeira Pillai

Partner Publication

What Are We Taxing? Turnover, Profits and Policy in the Informal Economy

October 2026
Michael Rogan, Max Gallien, Nwabisa Malimba, Tamaryn Friderichs, Sandie Phakathi

Working Paper

Community Co-financing in Fragile Contexts: Navigating Trade-offs Between Participatory Development, Equity and State Building

September 2026
Tanya Bandula-Irwin, Ana Isabel López García, Vanessa van den Boogaard

Partner Publication

Afghanistan: the collapse of the roadblock state

September 2026
David Mansfield

Partner Publication

Beyond the state, but reinforcing it? Informal tax institutions and state legitimacy in the Democratic Republic of Congo

February 2026
Vanessa van den Boogaard, Yannick Lokaya Bokasola, Gayatri Sahgal, Caleb Jérémie Dohou

Working Paper

Variations in Accountability Systems of Informal Taxation Across Regions in Kaduna State, Nigeria

February 2026
Jacob Aondohemba Iormbagah

Working Paper

Zakat as Non-State Social Welfare Provision: Distributional Dynamics and Gender Equity in Pakistan

January 2026
Max Gallien, Umair Javed, Vanessa van den Boogaard

Journal Article

Predatory Peace: Fiscal Fragmentation and Coercive Statebuilding in South Sudan and Beyond

January 2026
Matthew Benson

Working Paper

Thinking Beyond Revenue: Estimating the Cost Effectiveness of Ghana’s Presumptive Tax Stamp

December 2025
Max Gallien, Alex Kombat

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

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

Webinar

28 October 2026 – 14:00

•

Timezone: UTC+2

As of 2024, 50% of the world’s extreme poor lived in fragility, conflict and violence affected countries, and this figure is only projected to increase in the coming years. Fragile and conflict-affected contexts present some of the most complex challenges

Virtual

23 September 2026 – 15:00

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Timezone: East Africa Time

ICTD Senior Research Fellow, Vanessa van den Boogaard, will be speaking at a webinar hosted by the Local Public Sector Alliance Gender Equity and Women’s Empowerment Working Group and Subnational Finance Working Group, in partnership with The Hague Academy for

Virtual

30 September 2026 – 15:00

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Timezone: Europe/Gibraltar

How effective are the most common approaches to taxing informal sectors? What does the available evidence tell us about their implications for revenue administration, efficiency, and equity? What are the key issues to consider for reform or for developing new

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.

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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Join our Community of Practice

The Community of Practice (CoP) on Informality & Tax will provide forums for engagement, learning, and peer-to-peer exchange and help foster new partnerships, collaborations, and research projects.