Publications

ICTD publications bring together our latest research on tax and development, offering evidence-based insights through rigorous research outputs. These include journal articles and two in-house paper series in which every submission undergoes two independent single-blind peer reviews. Complementing these scholarly outputs, policy briefs and partner publications make this research accessible and relevant to policymakers, practitioners, civil society organisations and other audiences engaged in tax reform. Grounded in strong empirical analysis and deep contextual knowledge, this body of work reflects ICTD’s commitment to producing research that informs policy and supports more effective and equitable tax systems.

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Working Paper

At What Cost? Curtailing Tax Evasion in a Digital World

Muhammad Ahmed, Mohamed Badran, Nasreen Nawaz, Mazhar Waseem

Policy Brief

The Missing Fiscal Link? Social Insurance, Tax Capacity, and Health Financing in Lower-Income Countries

Partner Publication

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

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

Partner PublicationReport

Bold investment in the basics of tax administration is key to sustained revenue gains

Giulia Mascagni, Awa Diouf

Partner Publication

Raising Revenue Right Chapter 3: Technology in Tax Administration

Oyebola Okunogbe, Fabrizio Santoro

Partner Publication

Afghanistan: the collapse of the roadblock state

David Mansfield

Working Paper

Tax Implications of Cashless Payments: Micro Evidence from African Countries

Lucia Rossel, Fabrizio Santoro

Research in Brief

State Visibility and the Fiscal Contract: Experimental Evidence from Tanzania

Revocatus Paul, Jonathan Karver, Christopher Hoy, Ephraim Mdee, Massaga Fimbo, Zain Chaudry

Working Paper

State Visibility and the Fiscal Contract: Experimental Evidence from Tanzania

Revocatus Paul, Jonathan Karver, Christopher Hoy, Ephraim Mdee, Massaga Fimbo, Zain Chaudry

Research in Brief

From Law to Practice: Bhutan’s GST Rollout and Lessons for Small Digitalising Economies

Hannelore Niesten

Working Paper

From Law to Practice: Bhutan’s GST Rollout and Lessons for Small Digitalising Economies

Hannelore Niesten

Research in Brief

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

Jacob Aondohemba Iormbagah

ICTD Work Across the World

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