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.

Share

Working Paper

A New Map of World FDI: Estimating Sources and Pathways of Offshore Investment in Major Developed and Developing Economies

Guidance NotePartner Publication

Property Identification and Mapping for Property Taxation

Partner Publication

Inter-Institutional Collaboration Dynamics in Property Tax Administration: The Experience of Senegal

Camille Barras, Colette Nyirakamana, Marie Reine Mukazayire

Partner PublicationPolicy Brief

Challenges and Strategies for Advancing Property Registration Efforts in Senegal

Camille Barras, Colette Nyirakamana, Marie Reine Mukazayire

African Tax Administration Paper

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

Fabrizio Santoro, Celeste Scarpini, Stephen Okiya

Journal Article

The taxed informal economy: Fiscal burdens and inequality in Accra

Nana Akua Anyidoho, Max Gallien, Michael Rogan, Vanessa van den Boogaard

Partner Publication

Taxing Informal Economies: Practices, Challenges & Ways Forward

Ezera Madzivanyika, Ronald Waiswa, Nthabiseng Debeila, Max Gallien, Vanessa van den Boogaard, Mary Abounabhan

Working Paper

How Tanzania’s Levy on Mobile Money Affects Small Businesses

Stefanie Pfeil, Luciana Nyaoke Murimi, Marius Siebert, Fabrizio Santoro

Research in Brief

How Tanzanian’s Levy on Mobile Money Affects Small Businesses

Stefanie Pfeil, Luciana Nyaoke Murimi, Marius Siebert, Fabrizio Santoro

Research in Brief

Does Having More Women in Parliament Result in More Gender-Sensitive Tax Policies? A Case Study of Uganda’s Parliament

Jalia Kangave, Solomon Rukundo

Partner PublicationPolicy Brief

Property Discovery for Tax Purposes: Challenges and Opportunities in Zambia

Regan McCort, Graeme Stewart-Wilson, Nicolas Orgeira Pillai

Partner Publication

‘Escaping Isn’t for Everyone’: Kurdish Smugglers’ Navigational Tactics at Checkpoints in Iran

ICTD Work Across the World

Loading map data…