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

Taxation of Self-Employed Professionals in Africa: Three Lessons from a Kenyan Case Study

Research in Brief

Small Business Owners and Corporate Tax Responsibility in Nigeria: An Exploratory Study

Kenneth Amaeshi, Bongo Adi, Godson Ikiebey

Policy Brief

Corporate Tax Negotiations at the OECD: What’s at Stake for Developing Countries in 2020?

Working Paper

Addressing the Challenges of Taxation of the Digital Economy: Lessons for African Countries

Solomon Rukundo

Working Paper

Fuel Subsidy Reform and the Social Contract in Nigeria: a Micro-economic Analysis

Neil McCulloch, Tom Moerenhout, Joonseok Yang

Working Paper

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

Gabriella Yolanda Carolini, Fitsum Gelaye, Kadeem Khan

Journal Article

The Customer is King: Evidence on VAT Compliance in Tanzania

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

Working Paper

Review of Tax Treaty Practices and Policy Framework in Africa

Catherine Ngina Mutava

Research in Brief

Democratisation in Tanzania: No Elections Without Tax Exemptions

Ole Therkildsen, Ane Karoline Bak

African Tax Administration Paper

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

Policy Brief

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

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

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

ICTD Work Across the World

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