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

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

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

ICTD Work Across the World

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