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

Taxing High Net Worth Individuals in Nigeria: Preliminary Insights and the Case of Borno State

Giovanni Occhiali, Jalia Kangave, Hamza Ahmed Khan

Policy Brief

Digital IDs and Digital Payments – Opportunities and Challenges for Tax Administration

Fabrizio Santoro, Wilson Prichard, Giulia Mascagni

Multilateral Carbon Tax Treaty (MCTT)

Tatiana Falcão

Working Paper

A Climate Treaty for the Global Taxation of Carbon

Tatiana Falcão

Working Paper

Engendering Taxation: a Research and Policy Agenda

Anuradha Joshi, Jalia Kangave, Vanessa van den Boogaard

Working Paper

Can Rural Property Tax Generate Revenue? A Simple Accounting Exercise in Sierra Leone

Policy Brief

Getting Targets Right: How Much Revenue can Lower-Income Countries Raise?

Max Gallien, Adrienne Lees, Giulia Mascagni

Research in Brief

Using Digital Technologies to Improve Tax Collection – the Case of Togo

Dorothy Kang’oro, Fidèle Kanyarugero Ngerero, Ignatius Odongo

Research in Brief

Finding the Missing Stone: Mobile Money and the Quality of Tax Policy and Administration

Ablam Estel Apeti, Eyah Denise Edoh

Research in Brief

Are Trade Rules Undermining Taxation of the Digital Economy in Africa?

Karishma Banga, Alexander Beyleveld

Policy Brief

Towards Gender Equality in Tax and Fiscal Systems: Moving Beyond the Implicit-Explicit Bias Framework

Caren Grown, Giulia Mascagni

Journal Article

Does the Value-Added Tax Add Value? Lessons Using Administrative Data from a Diverse Set of Countries

Anne Brockmeyer, Giulia Mascagni, Vedanth Nair, Mazhar Waseem, Miguel Almunia

ICTD Work Across the World

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