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

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

Working Paper

The Likely Fiscal and Public Health Effects of an Excise Tax on Sugar sweetened Beverages in Kenya

Corné van Walbeek, Senzo Mthembu

Working Paper

Mandating Digital Tax Tools as a Response to Covid: Evidence from Eswatini

Fabrizio Santoro, Razan Amine, Tanele Magongo

Journal Article

The Economic Impact of the Pandemic in Rwanda: An Analysis of Firm-Level VAT Data

Giulia Mascagni, Adrienne Lees

Journal Article

Grounding ActionAid’s Tax Justice Campaigns in Nigeria

Mª Josep Cascant-Sempere (Kas)

Journal Article

Active Ghosts: Nil-filing in Rwanda

Giulia Mascagni, Fabrizio Santoro, Denis Mukama, John Karangwa, Naphtal Hakizimana

Journal ArticlePartner Publication

Local Elites as State Capacity: How City Chiefs Use Local Information to Increase Tax Compliance in the Democratic Republic of the Congo

Pablo Balán, Augustin Bergeron, Gabriel Tourek, Jonathan Weigel

Journal Article

Co-financing community-driven development through informal taxation: Evidence from south-central Somalia

Vanessa van den Boogaard, Fabrizio Santoro

ICTD Work Across the World

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