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

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

Journal Article

A tax by any other name? Conceptions of taxation and implications for research

Ane Karoline Bak, Vanessa van den Boogaard

Research in Brief

Technology and Tax: Adoption and Impacts of E-services in Rwanda

Kelbesa Megersa, Fabrizio Santoro, Adrienne Lees, Marco Carreras, Theonille Mukamana, Naphtal Hakizimana, Yves Nsengiyumva

Research in Brief

Digital Merchant Payments as a Medium of Tax Compliance

Kelbesa Megersa, Ludovic Bernad, Yves Nsengiyumva, Benjamin Byinshi, Naphtal Hakizimana, Fabrizio Santoro

Working Paper

Taxing Mobile Money in Kenya: Impact on Financial Inclusion

Awa Diouf, Marco Carreras, Fabrizio Santoro

Working Paper

Between God, the People, and the State: Citizen Conceptions of Zakat

Max Gallien, Umair Javed, Vanessa van den Boogaard

Journal Article

What’s the Catch? A Review of the Fiscal Treatments of Fisheries in Sub-Saharan Africa

Giovanni Occhiali

Working Paper

The Politics of Taxation and Tax Reform in Times of Crisis: Covid-19 and Attitudes Towards Taxation in Sierra Leone

Vanessa van den Boogaard, Wilson Prichard, Nicolas Orgeira Pillai

Journal Article

Can tax agents support tax compliance in low-income countries? Evidence from Uganda

Giovanni Occhiali, Fredrick Kalyango

ICTD Work Across the World

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