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

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

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

ICTD Work Across the World

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