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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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

Working Paper

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

Alphonse Noah, Ruth Tacneng

African Tax Administration Paper

Pathways Into the Tax Net: Better Ways to Register African Taxpayers

Edward Groening, Mick Moore, Denis Mukama, Ronald Waiswa

Working Paper

Building Trust and Tax Morale in Kenya’s Counties: An evaluation of Participatory Budgeting

Brian Wampler, Michael Touchton, Timothy Kiprono

Working Paper

Building Fiscal Capacity with Traditional Political Institutions: Experimental and Qualitative Evidence from Sierra Leone

Working Paper

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

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

Research in Brief

Pathways Into the Tax Net: Better Ways to Register African Taxpayers

Edward Groening, Mick Moore, Denis Mukama, Ronald Waiswa

Research in Brief

Not-So-Freeway: Informal Highway Taxation and Armed Groups in North-East India

Partner PublicationPolicy Brief

Implementing a Points-Based Valuation System for Property Taxation

Nicolas Orgeira Pillai, Xaver Schenker, Wilson Prichard, Graeme Stewart-Wilson

ICTD Work Across the World

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