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

Unpacking ‘Tax Morale’: Distinguishing Between Conditional and Unconditional Views of Tax Compliance

Wilson Prichard

Working Paper

Mobile Money Taxation and Informal Workers: Evidence from Ghana’s E-Levy

Nana Akua Anyidoho, Max Gallien, Michael Rogan, Vanessa van den Boogaard

Journal Article

Income Tax Payers Are Not All the Same – A Behavioral Letter Experiment in Eswatini

Fabrizio Santoro

Journal Article

The VAT in practice: equity, enforcement, and complexity

Giulia Mascagni, Roel Dom, Fabrizio Santoro, Denis Mukama

Journal Article

Do tax policies discriminate against female traders? A gender framework to study informal marketplaces in Nigeria

Imaobong Akpan, Mª Josep Cascant-Sempere (Kas)

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

ICTD Work Across the World

Loading map data…