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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Journal Article

Obstacles and appeal of environmental taxation: Insights from sub-Saharan Africa

Giovanni Occhiali

Policy Brief

Crafting a Model for Taxing Digital Financial Services

Christopher Wales, Hannelore Niesten

Partner Publication

Isbaaro: Checkpoints and World-Making Beyond the State

Abdirahman Edle Ali, Jethro Norman, Peer Schouten

Partner Publication

Dead-end Dictatorship: Roadblocks, Rural Livelihoods and Resilient Resistance in Post-coup Myanmar

Gerard McCarthy, Kyle Nyana

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

ICTD Work Across the World

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