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

Unpacking ‘Tax Morale’: Distinguishing Between Conditional and Unconditional Views of Tax Compliance

Wilson Prichard

Research in Brief

Rethinking Formalisation: A Conceptual Critique and Research Agenda

Max Gallien, Vanessa van den Boogaard

Research in Brief

Zakat, Non-State Welfare Provision and Redistribution in Times of Crisis: Evidence from the Covid-19 Pandemic

Max Gallien, Umair Javed, Vanessa van den Boogaard

African Tax Administration Paper

Technology Evolution and Tax Compliance: Evidence from Rwanda

Naphtal Hakizimana, Fabrizio Santoro

Research in Brief

Catch Them If You Can: The Politics and Practice of a Taxpayer Registration Exercise

Max Gallien, Giovanni Occhiali, Vanessa van den Boogaard

African Tax Administration Paper

Digitalisation and Subnational Tax Administration in Nigeria

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

Working Paper

Women in Ethiopian Tax Administration: Evidence on Representation and Performance

Seid Yimam Mohamed, Yalew Mekonnen

Working Paper

Missing the Forest for the Trees: Ekiti State’s Quest for Forestry Revenue and its Impact on Forest Management

Giovanni Occhiali, Michael Falade

Research in Brief

Tax and Governance in the Context of Scarce Revenues: Inefficient Tax Collection and its Implications in Rural West Africa

Vanessa van den Boogaard, Rachel Beach

Working Paper

Does Competition from the Informal Sector Reduce Tax Compliance in the Formal Sector? Evidence from Ethiopia

Seid Yimam Mohamed, Fissha Asmare Marye, Mick Moore

Journal Article

Unsuccessful Implementation of the OECD Transfer Pricing Guidelines in Low Income Countries: The Case of Ethiopia

Nathanael Tilahun, Abebe Gebrehiwot Yihdego

Policy Brief

Why Mass Tax Registration Campaigns Do Not Work

Max Gallien, Giulia Mascagni, Mick Moore, Giovanni Occhiali, Wilson Prichard, Fabrizio Santoro, Celeste Scarpini, Vanessa van den Boogaard

ICTD Work Across the World

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