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

Can Tax Agents Support Tax Compliance in Low-Income Countries? A Review of the Literature and some Preliminary Evidence from Uganda

Giovanni Occhiali, Fredrick Kalyango

Working Paper

Rethinking Formalisation: A Conceptual Critique and Research Agenda

Max Gallien, Vanessa van den Boogaard

Book

The Politics and History of Global Tax Governance

Martin Hearson, Thomas Rixen

Working Paper

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

Vanessa van den Boogaard, Fabrizio Santoro

Research in Brief

Perception of Taxpayers and Tax Administrators towards Value Added With holding Tax in Zimbabwe

Simbarashe Hamudi

Journal Article

Can ICTs increase tax compliance? Evidence on taxpayer responses to technological innovation in Ethiopia

Giulia Mascagni, Andualem T. Mengistu, Firew B. Woldeyes

Partner Publication

Using New Data to Support Tax Treaty Negotiation

Martin Hearson, Marco Carreras, Anna Custers

African Tax Administration Paper

Perception of Taxpayers and Tax Administrators Towards Value Added Withholding Tax in Zimbabwe

Simbarashe Hamudi

Working Paper

The Contested Shaping of International Tax Rules: The Growth of Services and the Revival of Fractional Apportionment

Working Paper

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

Doris Akol, Adrienne Lees

Working Paper

The Role of Social Influence in Enforcing Tax Compliance: Experimental Evidence from Nigeria

Adedeji Adeniran, Mma Amara Ekeruche, Chukwuka Onyekwena

African Tax Administration Paper

More on the Positive Fiscal and Health Effects of Increasing Tobacco Taxes in Nigeria

Corné van Walbeek, Adedeji Adeniran, Iraoya Augustine

ICTD Work Across the World

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