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.

Share

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

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

ICTD Work Across the World

Loading map data…