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.

Research in Brief

Tax Compliance of Wealthy Individuals in Rwanda

July 2020

Jalia Kangave, Kieran Byrne, John Karangwa

African Tax Administration Paper

Who can make Ugandan Taxpayers more Compliant?

July 2020

Ronald Waiswa, Doris Akol, Milly Isingoma Nalukwago

Working Paper

Tax Compliance of Wealthy Individuals in Rwanda

July 2020

Jalia Kangave, Kieran Byrne, John Karangwa

Research in Brief

Active Ghosts: Nil-filing in Rwanda

July 2020

Giulia Mascagni, Fabrizio Santoro, Denis Mukama, Naphtal Hakizimana

Policy Brief

What is ‘Offshore’? International Tax Evasion and Avoidance and How to Combat it

July 2020

Sol Picciotto

Working Paper

A Simplified Method for Taxing Multinationals for Developing Countries: Building on the ‘Amount B’ Proposal to Repair the Transactional Net Margin Method

June 2020

Michael Durst

Research in Brief

Review of Tax Treaty Practices and Policy Framework in Africa

June 2020

Catherine Ngina Mutava

Working Paper

The Taxation of the Digitalised Economy: An African Study

June 2020

Mustapha Ndajiwo

Partner Publication

Gender and Tax Policies in the Global South