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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Research in Brief

Tax Revenue Mobilisation in Conflict-affected Developing Countries

Vanessa van den Boogaard, Wilson Prichard, Nikola Milicic, Matthew Benson, Deanndre Chen

Research in Brief

A Tax by Any Other Name? Conceptions of Taxation and Implications for Research

Ane Karoline Bak, Vanessa van den Boogaard, Deanndre Chen

Journal Article

Taxing high-net-worth individuals in Nigeria: Challenges and opportunities for policy-makers from a preliminary investigation

Giovanni Occhiali, Jalia Kangave, Hamza Ahmed Khan

Policy Brief

Taxing the Wealthy in Lower-Income Countries: Why It’s Important, and How to Do It

Giovanni Occhiali, Giulia Mascagni, Wilson Prichard, Martin Hearson

Policy Brief

Tributação dos Ricos nos Países de Baixo Rendimento: Porque é Importante e Como Fazê-lo

Giovanni Occhiali, Giulia Mascagni, Wilson Prichard, Martin Hearson

Working Paper

Scenarios for Negotiating a UN Framework Convention on International Tax

Frederik Heitmüller

Working Paper

Unpacking Tax Relations in Contexts of Fragility: A Case Study of Somalia

Research in Brief

Unpacking Tax Relations in Contexts of Fragility: A Case Study of Somalia

Research in Brief

Land and Property Taxation to Finance Urban Development in Somaliland: Challenges and Prospects for Reform

Colette Nyirakamana, Vanessa van den Boogaard, Warsame Ahmed, Deanndre Chen

Working Paper

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

Vanessa van den Boogaard, Najibullah Nor Isak

Working Paper

The Interpersonal Side of Tax Compliance: Interactions Between Taxpayers and Tax Officials in Rwanda

Giulia Mascagni, Celeste Scarpini, Denis Mukama, Fabrizio Santoro, Naphtal Hakizimana

Guidance NotePartner Publication

Key Elements of IT System Design for Property Taxation

Xaver Schenker, Wilson Prichard

ICTD Work Across the World

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