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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Partner PublicationPolicy Brief

Strengthening Property Valuation for Taxation in Zambia

Regan McCort, Graeme Stewart-Wilson, Nicolas Orgeira Pillai

Partner PublicationPolicy Brief

Understanding the Potential for Property Tax Reform in Zambia

Regan McCort, Graeme Stewart-Wilson, Nicolas Orgeira Pillai

Research in Brief

Using Machine Learning to Create a Property Tax Roll: Evidence from the City of Kananga, D.R. Congo

Augustin Bergeron, Arnaud Fournier, John Kabeya Kabeya, Gabriel Tourek, Jonathan L Weigel

Research in Brief

The Price of Simplicity: Skewed and Regressive Taxation in Accra’s Informal Sector

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

Research in Brief

Electronic Services and Tax Compliance: Evidence from Medium and Small Businesses in Burkina Faso

Jule Kaini Tinta, Mouhamed Zerbo, Fabrizio Santoro, Awa Diouf, Kèrabouro Pale

Working Paper

Electronic Services and Tax Compliance: Evidence from Medium and Small Businesses in Burkina Faso

Jule Kaini Tinta, Mouhamed Zerbo, Fabrizio Santoro, Awa Diouf, Kèrabouro Pale

Partner Publication

Beyond the Rebel Territorial Trap: Governing Logistics and Armed Group Sovereignty

Tony Neil, Saw Day Chit

Partner Publication

A Fairer Global Tax Architecture

Martin Hearson, Frederik Heitmüller, Mbakiso Magwape, Suranjali Tandon

Research in Brief

How Might the National Revenue Authority of Sierra Leone Enhance Revenue Collection by Taxing High Net Worth Individuals?

Jalia Kangave, Giovanni Occhiali, Ishmail Kamara, Evert-jan Quak

Partner Publication

Taxing Informal Workers Fairly to Reduce Inequality and Support Inclusion

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

Research in Brief

An Overlooked Market: Loose Cigarettes, Informal Vendors, and Their Implications for Tobacco Taxation

Max Gallien, Evert-jan Quak, Giovanni Occhiali, Hana Ross

Research in Brief

Public Disclosure and Tax Compliance: Evidence from Uganda

Priya Manwaring, Tanner Regan

ICTD Work Across the World

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