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

Implementation Obstacles and Political Appeal of Environmental Taxes in Sub-Saharan Africa: Reflections from Selected Countries

Giovanni Occhiali, Evert-jan Quak

Research in Brief

Missing the Forest for the Trees: Ekiti State’s Quest for Forestry Revenue and its Impact on Forest Management

Giovanni Occhiali, Michael Falade, Evert-jan Quak

Policy Brief

Taxing Mobile Money in Africa: Risk and Reward

Martin Hearson, Philip Mader, Mary Abounabhan, Marco Carreras, Awa Diouf, Adrienne Lees, Hannelore Niesten, Fabrizio Santoro, Christopher Wales

Research in Brief

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

Research in Brief

Taxing High Net Worth Individuals in Nigeria: Preliminary Insights and the Case of Borno State

Giovanni Occhiali, Jalia Kangave, Hamza Ahmed Khan

Research in Brief

Building Fiscal Capacity with Traditional Political Institutions: Experimental and Qualitative Evidence from Sierra Leone

Research in Brief

A Climate Treaty for the Global Taxation of Carbon

Tatiana Falcão

Research in Brief

Resolving Tax Disputes: Market Vendors and Local Councils in Malawi

Tizgowere Msiska, Masauko Thawe

Research in Brief

Building Trust and Tax Morale in Kenya’s Counties: An Evaluation of Participatory Budgeting

Brian Wampler, Michael Touchton, Timothy Kiprono

Research in Brief

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

Bhanu Gupta, Tejaswi Velayudhan, Prince Dhawan, Ankur Garg

Working Paper

Research within Tax Administration: from Monitoring Revenue to Influencing Policy

Adrienne Lees, Giulia Mascagni, Seid Yimam Mohamed, Girma Gebretsadik, Mustapha Ndajiwo

Working Paper

What are the Enablers and Impacts of Digital Financial Services? An Updated Evidence Gap Map

Philip Mader, Keir Macdonald, Maren Duvendack, Mary Abounabhan, Celeste Scarpini, Hemangi Sharma

ICTD Work Across the World

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