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

Digital Tax Policy and Tax Revenue Collection in Cameroon

Fossong Derrick, Ashu Mc Moi Ndi, Fabrizio Santoro

Working Paper

The E-Levy and Merchant Payment Exemption in Ghana

Celeste Scarpini, Fabrizio Santoro, Mary Abounabhan, Awa Diouf

Working Paper

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

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

Working Paper

Indirect Rule: Armed Groups and Customary Chiefs in Eastern DRC

Soeren J. Henn, Gauthier Marchais, Christian Mastaki Mugaruka, Raul Sanchez de la Sierra

Working Paper

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

Karishma Banga, Alexander Beyleveld

Working Paper

E-tax System Adoption and Tax Compliance in Ethiopia: Large and Medium Taxpayers’ Experience

Seid Yimam Mohamed, Kebede Lidetu, Tihtina Belete

Working Paper

Resolving Tax Disputes: Market Vendors and Councils in Malawi

Tizgowere Msiska, Masauko Thawe

Working Paper

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

Ablam Estel Apeti, Eyah Denise Edoh

Policy Brief

A Tax Strategy for a Digital Uganda

Christopher Wales

Policy Brief

Re-Evaluating Uganda’s Mobile Money Tax

Christopher Wales

Journal Article

Teach to comply? Evidence from a taxpayer education program in Rwanda

Giulia Mascagni, Fabrizio Santoro, Denis Mukama

Journal Article

Encouraging digital tax tools as a response to COVID: Evidence from Eswatini

Fabrizio Santoro, Razan Amine, Tanele Magongo

ICTD Work Across the World

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