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 Revenue in Emerging Markets and Developing Countries: Does Digital Finance Matter?

Tania M. Azoa Balengla, Joseph Keneck Massil, Alphonse Noah, Bernard Clery Nomo Beyala

Working Paper

Does Collecting Taxes Erode the Accountability of Informal Leaders? Evidence from the DRC

Augustin Bergeron, Elie Kabue Ngindu, Gabriel Tourek, Jonathan Weigel

Policy Brief

Unsuccessful Implementation of the OECD Transfer Pricing Guidelines in Low-Income Countries: The Case of Ethiopia

Nathanael Tilahun, Abebe Gebrehiwot Yihdego

Research in Brief

Presumptive Taxation and Equity: Evidence from the Ethiopian Informal Sector

Fissha Asmare Marye, Seid Yimam Mohamed, Etsehiwot Semreab

Research in Brief

Taxing Mobile Money in Kenya: Impact on Financial Inclusion

Awa Diouf, Marco Carreras, Fabrizio Santoro

Research in Brief

Does Competition from the Informal Sector Reduce Tax Compliance in the Formal Sector? Evidence from Ethiopia

Seid Yimam Mohamed, Fissha Asmare Marye, Mick Moore

Research in Brief

Technology Evolution and Tax Compliance: Evidence from Rwanda

Naphtal Hakizimana, Fabrizio Santoro

Research in Brief

The E-levy and Merchant Payment Exemption in Ghana

Celeste Scarpini, Fabrizio Santoro, Mary Abounabhan, Awa Diouf

Policy Brief

Taxation Policies, Processes, and Performances of Mobile Money Providers in Côte d’Ivoire

Hannelore Niesten

Research in Brief

Cameroon’s Tax on Mobile Money: Implications for Agents’ Performance and Revenue Sustainability

Alphonse Noah, Ruth Tacneng

Journal Article

Asymmetric Double Tax Treaties: Relief Method and Tax Sparing for Foreign Direct Investment in Developing Countries

Pranvera Shehaj, Martin Zagler

Research in Brief

Engendering Taxation: A Research and Policy Agenda

Anuradha Joshi, Jalia Kangave, Vanessa van den Boogaard

ICTD Work Across the World

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