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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Journal Article

Tax Compliance in Rwanda: Evidence from a Message Field Experiment

Giulia Mascagni, Christopher Nell

Working Paper

Tax Treaties and Enterprise Outcomes: Evidence Across Developing African Countries

Uchenna Efobi, Oluwabunmi O. Adejumo

Partner Publication

Informal Workers and the State: The Politics of Connection and Disconnection During a Global Pandemic

Max Gallien, Vanessa van den Boogaard

Working Paper

Glimpses of Fiscal States in sub-Saharan Africa

Working Paper

Taxing Profits from International Maritime Shipping in Africa: Past, Present and Future of UN Model Article 8 (Alternative B)

Bob Michel, Tatiana Falcão

Working Paper

Tax Treaty Aggressiveness: Who is Undermining Taxing Rights in Africa?

Lucas Millán-Narotzky, Javier García Bernardo, Maïmouna Diakité, Markus Meinzer

Working Paper

Beyond Greed: Why Armed Groups Tax

Tanya Bandula-Irwin, Max Gallien, Ashley Jackson, Vanessa van den Boogaard, Florian Weigand

Working Paper

Assessing the Equity and Redistributive Effects of Taxation Reforms in Nigeria

Research in Brief

Co-Financing Community-Driven Development Through Informal Taxation: Experimental Evidence from South-Central Somalia

Vanessa van den Boogaard, Fabrizio Santoro

Working Paper

The Tax Side of the Pandemic: Compliance Shifts and Funding for Recovery in Rwanda

Giulia Mascagni, Fabrizio Santoro

Journal Article

To file or not to file? Another dimension of tax compliance – the Eswatini Taxpayers’ survey

Fabrizio Santoro

Research in Brief

There and Back Again: The Making of Uganda’s Mobile Money Tax

Adrienne Lees, Doris Akol

ICTD Work Across the World

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