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

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

Research in Brief

Taxing the Rich in Haiti: Evidence from a Survey Experiment on Property Tax Preferences

Ana Isabel López García, Sarah Berens

Research in Brief

The Political Economy of Taxation in Somalia: Historical Legacies, Informal Institutions, and Political Settlements

Vanessa van den Boogaard, Najibullah Nor Isak

Briefing

First Draft of the FfD4 Outcome Document: Recommendations on Domestic Public Resources

Working Paper

Taxing the Wealthy in Haiti: Evidence from a Survey Experiment on Property Tax Preferences

Ana Isabel López García, Sarah Berens

Journal Article

Trading away tax sovereignty? How trade rules shape taxation of the digital economy in Africa

Karishma Banga, Alexander Beyleveld, Martin Luther Munu

ICTD Work Across the World

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