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

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

African Tax Administration Paper

Improving Revenue Collection in Malawi. Tax Collectors’ Perspectives

Nyanyiwe Sulu, Mick Moore

Journal Article

Zakat, Non-state Welfare Provision and Redistribution in Times of Crisis: Evidence from the Covid-19 Pandemic

Max Gallien, Umair Javed, Vanessa van den Boogaard

Research in Brief

Tax Awareness and Fiscal Workarounds in Contemporary Kenya: Reactions Towards New Taxation Laws, and the Need to Renew the Social Contract

Eric Magale, Mario Schmidt

Research in Brief

The Effect of the Liberian Government’s Taxation Policies on Poverty and Inequality

Henry C. Edeh, Celeste Scarpini

Working Paper

The International Tax Regime Complex: Understanding Change in Global Tax Governance

Katharina Kuhn, Lucinda Cadzow, Frederik Heitmüller, Martin Hearson, Tovony Randriamanalina

Journal Article

Sub-national property tax reform and tax bargaining: Lessons from a quasi-randomized reform program in Sierra Leone

Wilson Prichard, Samuel Jibao, Nicolas Orgeira Pillai

Working Paper

Tax Awareness and Fiscal Workarounds in Contemporary Kenya: Reactions Towards New Taxation Laws, and the Need to Renew the Social Contract

Eric Magale, Mario Schmidt

ICTD Work Across the World

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