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

Working Paper

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

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

African Tax Administration Paper

The Tax Response to Covid-19 in Ethiopia: Lessons for the Future

Mulugeta Akalu, Misganaw Gashaw Beza, Zerihun Asegid

Factsheet

Taxation of digital financial services in Kenya

Hannelore Niesten, Mary Abounabhan

Factsheet

Taxation of digital financial services in Côte d’Ivoire

Hannelore Niesten, Mary Abounabhan

Factsheet

Taxation of digital financial services in Uganda

Hannelore Niesten, Mary Abounabhan

Research in Brief

Visual Nudges: How Deterrence and Equity Shape Tax Compliance Attitudes and Behaviour in Rwanda

Celeste Scarpini, Fabrizio Santoro, Giulia Mascagni

Partner Publication

Tight Tax Net, Loose Safety Net: Taxation and Social Protection in Accra’s Informal Sector

Nana Akua Anyidoho, Max Gallien, Ghida Ismail, Florian Juergens-Grant, Michael Rogan, Vanessa van den Boogaard

Research in Brief

Digital Financial Services and Digital IDs: What Potential Do They Have For Better Taxation in Africa?

Celeste Scarpini, Fabrizio Santoro, Laura Muñoz Perez, Wilson Prichard, Giulia Mascagni

Research in Brief

Understanding the Political Economy of South Africa’s Carbon Tax

Research in Brief

Small Nets for Big Fish? Tax Enforcement on the Richest – Evidence From Uganda

Fabrizio Santoro, Ronald Waiswa

African Tax Administration Paper

Data Management at the Senegalese Tax Authority: Insights from a Long-term Research Collaboration

Léo Czajka, Florence Kondylis, Bassirou Sarr, Mattea Stein

Working Paper

An Introduction to Digital Tax Payment Systems in Low-and Middle-Income Countries

Moyo Arewa, Fabrizio Santoro

ICTD Work Across the World

Loading map data…