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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Journal Article

Missing the forest for the trees: Ekiti State’s quest for forestry revenue and its impact on forest managers

Giovanni Occhiali, Michael Falade

Research in Brief

The Potential of Digital ID Systems for Tax Administration: the Case of Ghana

Fabrizio Santoro, Celeste Scarpini, Stephen Okiya

Research in Brief

Scenarios for Negotiating a UN Framework Convention on International Tax

Frederik Heitmüller

Policy Brief

Simplified Taxation in Africa: What We Know – and Need to Know

Max Gallien, Christopher Hoy, Hitomi Komatsu, Ceren Ozer, Michael Rogan, Vanessa van den Boogaard

Research in Brief

Social Protection, Community Participation and State-citizen Relations: Evidence from a Cash Transfer Programme in South-central Somalia

Vanessa van den Boogaard, Fabrizio Santoro, Michael Walker, Tracy Beyuo

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

ICTD Work Across the World

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