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

Are Women More Tax Compliant than Men? How Would We Know?

Jalia Kangave, Ronald Waiswa, Nathan Sebaggala

African Tax Administration Paper

Using administrative data to assess the impact of the pandemic in low-income countries: An application with VAT data in Rwanda

Giulia Mascagni, Adrienne Lees

Working Paper

Profit Shifting of Multinational Corporations Worldwide

Javier García Bernardo, Petr Janský

Working Paper

Explaining Informal Taxation and Revenue Generation: Evidence from south-central Somalia

Vanessa van den Boogaard, Fabrizio Santoro

Partner Publication

Gender and Tax: Programming and Evidence

Kelbesa Megersa

Working Paper

The VAT in Practice: Equity, Enforcement and Complexity

Giulia Mascagni, Roel Dom, Fabrizio Santoro

Working Paper

Tax Certainty? The Private Rulings Regime in Uganda in Comparative Perspective

Samuel Kahima, Solomon Rukundo, Victor Phillip Makmot

Partner Publication

Simulating the Impact of COVID-19 on Formal Firms in South Africa

Adrienne Lees, Giulia Mascagni, Michael Kilumelume

Research in Brief

At the Table, Off the Menu? Assessing the Participation of Lower-Income Countries in Global Tax Negotiations

Rasmus Corlin Christensen, Martin Hearson, Tovony Randriamanalina

Working Paper

At the Table, Off the Menu? Assessing the Participation of Lower-Income Countries in Global Tax Negotiations

Rasmus Corlin Christensen, Martin Hearson, Tovony Randriamanalina

African Tax Administration Paper

Tax Amnesties in Africa: An Analysis of the Voluntary Disclosure Programme in Uganda

Solomon Rukundo

Research in Brief

How Effective has the TADAT Framework Been in Improving Tax Administration in Uganda?

Doris Akol, Margaret Magumba, Patrick Loke, Milly Isingoma Nalukwago, Tina Kaidu Barugahara

ICTD Work Across the World

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