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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Working Paper

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

Fabrizio Santoro, Giulia Mascagni

Working Paper

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

Abebe Gebrehiwot Yihdego, Nathanael Tilahun

Book

Property Taxes and State Incapacity in Pakistan

Muhammad Mujtaba Piracha

Journal Article

It’s Time to Reform Transfer Pricing Benchmarking

Evidence Gap Map for Digital Financial Services: Enablers, Barriers and Impacts

Research in Brief

Should Governments Tax Digital Financial Services? A Research Agenda to Understand Sector-specific Taxes on DFS

Mary Abounabhan, Laura Muñoz Perez, Giulia Mascagni, Wilson Prichard, Fabrizio Santoro

Working Paper

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

Fabrizio Santoro, Ronald Waiswa

Working Paper

Enablers, Barriers and Impacts of Digital Financial Services: Insights from an Evidence Gap Map and Implications for Taxation

Philip Mader, Maren Duvendack, Adrienne Lees, Aurelie Larquemin, Keir Macdonald

Journal Article

No smoking gun: tobacco taxation and smuggling in Sierra Leone

Giovanni Occhiali, Max Gallien

Partner Publication

Conversations on Gender and Tax

Jacky Hicks, Berni Smith, Anna Downs, Benedetta Musillo

Journal Article

Tax obsessions: Taxpayer registration and the informal sector in sub-Saharan Africa

Journal Article

Developing influence: the power of ‘the rest’ in global tax governance

Martin Hearson, Rasmus Corlin Christensen, Tovony Randriamanalina

ICTD Work Across the World

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