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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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

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

ICTD Work Across the World

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