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.

Working Paper

Modelling Improvements to Property Tax Collection: The Case of Addis Ababa

January 2020

Gabriella Yolanda Carolini, Fitsum Gelaye, Kadeem Khan

Journal Article

The Customer is King: Evidence on VAT Compliance in Tanzania

January 2020

Odd-Helge Fjeldstad, Cecilia Kagoma, Ephraim Mdee, Ingrid Hoem Sjursen, Vincent Somville

Working Paper

Review of Tax Treaty Practices and Policy Framework in Africa

January 2020

Catherine Ngina Mutava

Research in Brief

Democratisation in Tanzania: No Elections Without Tax Exemptions

January 2020

Ole Therkildsen, Ane Karoline Bak

African Tax Administration Paper

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

December 2019

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

Policy Brief

Simplifying Property Tax Administration in Africa: Piloting a Points-Based Valuation in Freetown, Sierra Leone

October 2019

Kevin Grieco, Abou Bakarr Kamara, Niccoló Meriggi, Julian Michel, Wilson Prichard, Graeme Stewart-Wilson

Research in Brief

Tax Evasion and Missing Imports: Evidence from Transaction-Level Data

October 2019

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

Research in Brief

Enhancing Property Rates Administration, Collection and Enforcement in Uganda: The Case of Kampala Capital City Authority (KCCA) and four other Municipalities

October 2019

David Bakibinga, Dan Ngabirano

Policy Brief

What are ‘Tax Expenditures’ and How Big are Energy-Related Tax Expenditures?

October 2019

Roel Dom, Neil McCulloch

Partner Publication

Innovations in Tax Compliance: Conceptual Framework

October 2019

Wilson Prichard, Anna Custers, Roel Dom, Stephen Davenport, Michael Roscitt

Partner Publication

International Corporate Tax Reform and The ‘New Taxing Right’