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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Working Paper

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

Raïssatou Joëlle Traore

Working Paper

Does Having More Women in Parliament Result in More Gender- Sensitive Tax Policies? A Case Study of Uganda’s Parliament

Jalia Kangave, Solomon Rukundo

Working Paper

Evaluating Ethiopia’s Environmental Management Strategy: Does it Support Green Growth?

Seid Yimam Mohamed, Tiruwork Arega, Giovanni Occhiali

Partner Publication

Choking Points: Opium Flows, Roadblocks and Illicit Finance in Burma’s Shan State

Working Paper

Tax Earmarking and Political Participation: Theory and Evidence from Ghana

Research in Brief

How Will Central Bank Digital Currencies (CBDCs) Influence Tax Administration in Developing Countries?

Moyo Arewa, Celeste Scarpini, Kelbesa Megersa, Barry Cooper, Antonia Esser, Megan Campbell

Partner Publication

The Border Business: A Political Economy Analysis of Checkpoint Taxation in Afghanistan

Sarajuddin Isar

Research in Brief

Mobile Money Taxes: Knowledge, Perceptions and Politics. The Case of Ghana

Mary Abounabhan, Awa Diouf, Fabrizio Santoro, Carlos Sakyi-Nyarko, Celeste Scarpini

Research in Brief

Evaluating Ethiopia’s Environmental Management Strategy: Does it Support Green Growth?

Seid Yimam Mohamed, Tiruwork Arega, Giovanni Occhiali

Research in Brief

Tax Earmarking and Political Participation: Theory and Evidence from Ghana

Working Paper

Using Machine Learning to Catch Bogus Firms

Aprajit Mahajan, Shekhar Mittal, Ofir Reich, Taha Barwahwala

Working Paper

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

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

ICTD Work Across the World

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