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

Cannabis Taxation as a Revenue Source for Development: Opportunities and Challenges

Max Gallien, Giovanni Occhiali

Journal Article

Formalization and its Discontents: Conceptual Fallacies and Ways Forward

Max Gallien, Vanessa van den Boogaard

Research in Brief

Are Digital and Traditional Financial Services Taxed the Same? A Comprehensive Assessment of Tax Policies in Nine African Countries

Hannelore Niesten

Working Paper

Diffusion of OECD Transfer Pricing Regulations in Eastern Africa: Agency and Compliance in Governing Profit-Shifting Behaviour

Working Paper

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

Working Paper

Are Digital and Traditional Financial Services Taxed the Same? A Comprehensive Assessment of Tax Policies in Nine African Countries

Hannelore Niesten

Research in Brief

Assessing the Equity and Redistributive Effects of Taxation Reforms in Nigeria

Working Paper

Strategic Investment Tax Incentives in Africa: The Case of Tax Holidays in Uganda

Ronald Waiswa, Solomon Rukundo

Working Paper

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

Max Gallien, Giovanni Occhiali, Vanessa van den Boogaard

Journal Article

BEPS, Pillar 2, and the Replacement of Tax-Based Incentives With Nontax Incentives

Working Paper

Digital Merchant Payments as a Medium of Tax Compliance

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

Working Paper

Towards an Effective Taxpayer Complaint Handling Mechanism: The Case for a Tax Ombudsman in Uganda

Solomon Rukundo

ICTD Work Across the World

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