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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BookPartner Publication

Innovations in Tax Compliance: Building Trust, Navigating Politics, and Tailoring Reform

Roel Dom, Anna Custers, Stephen Davenport, Wilson Prichard

Partner Publication

What’s the catch? Fiscal Policies for Fisheries in five African Countries

Giovanni Occhiali

Working Paper

Digital financial services and digital IDs: What potential do they have for better taxation in Africa?

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

Working Paper

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

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

Working Paper

The Promise and Limitations of Information Technology for Tax Mobilisation

Oyebola Okunogbe, Fabrizio Santoro

Working Paper

Tax and Governance in the Context of Scarce Revenues: Inefficient Tax Collection and its Implications in Rural West Africa

Vanessa van den Boogaard, Rachel Beach

Journal Article

The Rise of China and Contestation in Global Tax Governance

Martin Hearson, Rasmus Corlin Christensen

Journal Article

Enabling Tax Bargaining: Supporting More Meaningful Tax Transparency and Taxpayer Engagement in Ghana and Sierra Leone

Vanessa van den Boogaard, Wilson Prichard, Rachel Beach, Fariya Mohiuddin

Journal Article

The Politics of Taxing Multinational Firms in a Digital Age

Martin Hearson, Margarita Gelepithis

Policy Brief

Five Tenets for Consideration When Undertaking Property Tax Reform in Africa

Astrid R.N. Haas, Justine Knebelmann, Colette Nyirakamana

Research in Brief

Taxing Profits From International Transport In Africa: Past, Present and Future of Article 8 (Alternative B) of the UN Model

Bob Michel, Tatiana Falcão

Book

The Routledge Handbook of Smuggling

Max Gallien, Florian Weigand

ICTD Work Across the World

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