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

Does Collecting Taxes Erode the Accountability of Informal Leaders? Evidence from the DRC

Augustin Bergeron, Elie Kabue Ngindu, Gabriel Tourek, Jonathan L Weigel

Policy Brief

The Tanzanian Model for Taxing Mobile Money: Scrap it, Reform it, or Let it Be?

Christopher Wales, Hannelore Niesten

Partner Publication

Trade-offs in the Design of Simplified Tax Regimes: Evidence from Sub-Saharan Africa (English)

Christopher Hoy, Thiago Scot, Alex Oguso, Anna Custers, Daniel Zalo, Ruggero Doino, Jonathan Karver, Nicolas Orgeira Pillai

Partner Publication

Roadblocks at the Rhythm of the Country: A Political Sociology of Roadblocks in DR Congo

Judith Verweijen, Kasper Hoffmann, Godefroid Muzalia

Partner Publication

Leveraging Digital Innovations for Sustainable Development: Evidence from Tax Systems in Africa

Fabrizio Santoro, Tanele Magongo, Razan Amine

Working Paper

Public Disclosure and Tax Compliance: Evidence from Uganda

Priya Manwaring, Tanner Regan

Working Paper

Why Don’t Firms File Tax Returns on Time? Evidence from the Indian GST

Bhanu Gupta, Tejaswi Velayudhan, Prince Dhawan, Ankur Garg

African Tax Administration Paper

Land and Property Taxation to Finance Urban Development in Somaliland: Challenges and Prospects for Reform

Colette Nyirakamana, Vanessa van den Boogaard, Warsame Ahmed

African Tax Administration Paper

How Clean is Customs Data? Data Management in Uganda Revenue Authority

Jova Mayega, Ronald Waiswa, Jane Nabuyondo

Working Paper

Taxation of Fisheries in Kenya: Neither Improving Management nor Raising Revenue?

Giovanni Occhiali, Olivia Okello

Policy Brief

Exploring the Development of Mobile Money Markets and Revenue Collection from Digital Financial Services Taxes in Africa

Hannelore Niesten, Christopher Wales

Working Paper

Do Double Taxation Avoidance Agreements Attract Foreign Direct Investment? The Case of Nepal

ICTD Work Across the World

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