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

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

Journal Article

Vaccine Hesitancy among Informal Workers: Gendered Geographies of Informality in Lahore

Shandana Khan Mohmand, Vanessa van den Boogaard, Max Gallien, Umair Javed

African Tax Administration Paper

Digital Tax Policy and Tax Revenue Collection in Cameroon

Fossong Derrick, Ashu Mc Moi Ndi

Journal Article

Visual nudges: How deterrence and equity shape tax attitudes and behaviour in Rwanda

Fabrizio Santoro, Giulia Mascagni

Working Paper

Protest Matters: The Effects of Protests on Economic Redistribution

Belinda Archibong, Tom Moerenhout, Evans Osabuohien

Working Paper

Implementation Obstacles and Political Appeal of Environmental Taxes in Sub-Saharan Africa: Reflections from Selected Countries

Giovanni Occhiali

African Tax Administration Paper

Presumptive Taxation and Equity: Evidence from the Ethiopian Informal Sector

Fissha Asmare Marye, Seid Yimam Mohamed, Etsehiwot Semreab

Working Paper

Using Machine Learning to Create a Property Tax Roll: Evidence from the City of Kananga, D.R. Congo

Augustin Bergeron, Arnaud Fournier, John Kabeya Kabeya, Gabriel Tourek, Jonathan L Weigel

Research in Brief

Digitalisation and Subnational Tax Administration in Nigeria

Abdulsalam Mas’ud, Sani Damamisau Mohammed, Yusuf Abdu Gimba

ICTD Work Across the World

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