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

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

Research in Brief

E-tax System Adoption and Tax Compliance in Ethiopia: Large and Medium Taxpayers’ Experience

Seid Yimam Mohamed, Kebede Lidetu, Tihtina Belete

Working Paper

Comparative Analysis of the Implementation of Electronic Money Transfer Levies in Ghana and Nigeria: Policies, Legal Frameworks, and Outcomes

Hannelore Niesten, Isaac Kobina Amoako, Bala Dahiru Abdullahi

Research in Brief

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

Research in Brief

Comparative Analysis of the Implementation of Electronic Money Transfer Levies in Ghana and Nigeria: Policies, Legal Frameworks, and Outcomes

Hannelore Niesten, Isaac Kobina Amoako, Bala Dahiru Abdullahi

Research in Brief

The Ghana E-Levy: Impact on the Usage of Mobile Money

Marco Carreras, Awa Diouf, Hannelore Niesten

Working Paper

The Ghana E-Levy: Impact on the Usage of Mobile Money

Marco Carreras, Awa Diouf, Hannelore Niesten

Partner Publication

Border Control Paradox: The Political Economy of Smuggling Between Colombia and Venezuela

Working Paper

Tax Harmonisation Policy within the West African Economic and Monetary Union: Analysis and Prospects

Raïssatou Joëlle Traore

ICTD Work Across the World

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