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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African Tax Administration Paper

Understanding the Tax Payment Compliance of Companies: Evidence from Eswatini

Phindile T. Masuku, Ziyanda Dlamini, Fabrizio Santoro

Policy Brief

Public Support for Wealth and Progressive Taxes in Pakistan

Max Gallien, Umair Javed, Vanessa van den Boogaard

Working Paper

Participation, Legitimacy and Fiscal Capacity in Weak States: Evidence from Participatory Budgeting

Kevin Grieco, Abou Bakarr Kamara, Niccoló Meriggi, Julian Michel, Wilson Prichard

Research in Brief

The International Tax Regime Complex: Understanding Change in Global Tax Governance

Katharina Kuhn, Lucinda Cadzow, Frederik Heitmüller, Martin Hearson, Tovony Randriamanalina

Research in Brief

Implementation of Advance Pricing Agreements: The Case for Low- and Lower-Middle-Income Countries

Mary Ongore, Prisca Musibi

Working Paper

Informality, Tax, and Markets in Kinshasa: Everyday Realities and Resistance

Yannick Lokaya Bokasola, Eddy Junior Ngwakoyo, Gayatri Sahgal, Vanessa van den Boogaard

Working Paper

Beyond the Tax Bill: Measuring Tax Compliance Costs for Ugandan Firms

Research in Brief

Beyond the Tax Bill: Measuring Tax Compliance Costs for Ugandan Firms

Working Paper

Most Favoured Nation Clauses in Double Taxation Agreements: Identifying Problems and Recommending Policy Solutions for the Global South

Manoj Kumar Sharma, Shiva Gaur, Namrata Rawat

Working Paper

What Impact Do Tax Agents Have on Taxpayers’ Compliance in Uganda? Evidence from Tax Administrative Data

Fredrick Kalyango, Giovanni Occhiali

Research in Brief

Most Favoured Nation Clauses in Double Taxation Agreements: Identifying Problems and Recommending Policy Solutions for the Global South

Manoj Kumar Sharma, Shiva Gaur, Namrata Rawat

Working Paper

Implementation of Advance Pricing Agreements: The Case for Low- and Lower-Middle-Income Countries

Mary Ongore, Prisca Musibi

ICTD Work Across the World

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