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

Research in Brief

The Promise and Limitations of Information Technology for Tax Mobilisation

Celeste Scarpini, Oyebola Okunogbe, Fabrizio Santoro

Working Paper

An Overlooked Market: Loose Cigarettes, Informal Vendors, and Their Implications for Tobacco Taxation

Max Gallien, Giovanni Occhiali, Hana Ross

Journal Article

Tax and governance in rural areas: The implications of inefficient tax collection

Vanessa van den Boogaard, Rachel Beach

Journal Article

The Tax Side of the Pandemic: Shifts in Compliance Attitudes and Perceptions in Rwanda

Giulia Mascagni, Fabrizio Santoro

Factsheet

Taxation of digital financial services in Ghana

Hannelore Niesten, Mary Abounabhan

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

ICTD Work Across the World

Loading map data…