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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Research in Brief

Taxing Agricultural Income in the Global South: Revisiting Uganda’s National Debate

Graeme Stewart-Wilson, Ronald Waiswa

Journal Article

Fuel subsidy reform and the social contract in Nigeria: A micro-economic analysis

Neil McCulloch, Tom Moerenhout, Joonseok Yang

Working Paper

Taxing Agricultural Income in the Global South: Revisiting Uganda’s National Debate

Graeme Stewart-Wilson, Ronald Waiswa

Research in Brief

The VAT in Practice: Equity, Enforcement and Complexity

Giulia Mascagni, Roel Dom, Fabrizio Santoro

Working Paper

Taxation and Customs Reforms in Fragile States: Between Bargaining and Enforcement

Thomas Cantens, Gaël Raballand

Partner Publication

Tax Treaties of G-24 Countries: Analysis Using a New Dataset

Journal Article

“An Unacceptable Surrender of Fiscal Sovereignty:” The Neoliberal Turn to International Tax Arbitration

Martin Hearson, Todd Tucker

African Tax Administration Paper

How Clean Are Our Taxpayer Returns? Data Management in Uganda Revenue Authority

Jova Mayega, Ronald Waiswa, Jane Nabuyondo, Milly Isingoma Nalukwago

Research in Brief

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

Giulia Mascagni, Adrienne Lees

Book

Imposing Standards: The North-South Dimension to Global Tax Politics

Policy Brief

Taxing the Informal Economy is not a Silver Bullet for Financing Development – or the Covid-19 Recovery

Max Gallien, Vanessa van den Boogaard, Mick Moore

Journal Article

Trade Tax Evasion and the Tax Rate: Evidence from Transaction-level Trade Data

Andualem T. Mengistu, Kiflu G. Molla, Giulia Mascagni

ICTD Work Across the World

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