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

From Law to Practice: Bhutan’s GST Rollout and Lessons for Small Digitalising Economies

Hannelore Niesten

Working Paper

From Law to Practice: Bhutan’s GST Rollout and Lessons for Small Digitalising Economies

Hannelore Niesten

Research in Brief

Variations in Accountability Systems of Informal Taxation Across Regions in Kaduna State

Jacob Aondohemba Iormbagah

Research in Brief

Tax Implications of Cashless Payments: Micro Evidence from Africa

Lucia Rossel, Fabrizio Santoro

Partner Publication

The Inland Revenue Department needs Strategy not Tactics

Report

Taxing Smarter: Advancing Reform Through Research and Partnership

Journal Article

Relieving Double Taxation on Cross-Border Services: A Comparative Analysis of Major Exporting Countries

Frederik Heitmüller, Aisha Aize Isa, Florian Dierich, Yvette Nakibuule Wakabi

Policy Brief

Governing the Exchange of Tax Data in Digital Public Infrastructure: Law, Rights, and the Protection of Citizens in Data-Driven Systems

Daisy Ogembo, Hannelore Niesten

Journal Article

Cashless tax systems: voluntary vs. mandated digital payments in Eswatini

Fabrizio Santoro, Phindile T. Masuku, Tanele Magongo

Partner Publication

Should Sri Lanka Re-Introduce a Tax Ombudsman?

Research in Brief

Global Rules, Local Realities: Lessons from the Global South on International Tax Standards

Martin Hearson, Frederik Heitmüller, Florian Dierich

African Tax Administration Paper

Tax Competition and Fragmentation in Somalia: Implications for Revenue Mobilisation

Najibullah Nor Isak

ICTD Work Across the World

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