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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Research in Brief

Hidden Inequalities: Tax Challenges of Market Women in Enugu and Kaduna States, Nigeria

Imaobong Akpan, Mª Josep Cascant-Sempere (Kas)

African Tax Administration Paper

Perceptions of Value Added Tax Filing and Invoicing Compliance in Ethiopia: The Case of Three Federal Branch Offices in Addis Ababa

Worku Tamrie Atnafu, Gebregziabhere Gebretsadik Kalayou, Assefa Gezae Huluf

Working Paper

Democratisation in Tanzania: No Elections Without Tax Exemptions

Ole Therkildsen, Ane Karoline Bak

African Tax Administration Paper

Practices, Challenges and Prospects for Public Sector Taxation in Ethiopia

Ronald Waiswa, Sebsbie Fekade, Asnakech Lake

Research in Brief

Small Businesses and the Adoption of the Integrated Tax Administration System in Nigeria

Uchenna Efobi, Ibukun Beecroft, Tanankem Belmondo

Research in Brief

The Role of Information Technology to Enhance Property Tax Revenue in Kenya, Tanzania and Zambia

William McCluskey, Riël Franzsen, Mundia Kabinga, Chabala Kasese

African Tax Administration Paper

Intelligent Government: How Research Can Help Increase Tax Compliance

Working Paper

Hidden Inequalities: Tax Challenges of Market Women in Enugu and Kaduna States, Nigeria

Imaobong Akpan, Mª Josep Cascant-Sempere (Kas)

Journal Article

Tax, Politics, and the Social Contract in Africa

Wilson Prichard

African Tax Administration Paper

Small Business Use of the Integrated Tax Administration System in Nigeria

Uchenna Efobi, Ibukun Beecroft, Tanankem Belmondo

African Tax Administration Paper

Turnover-Based Presumptive Taxation and Taxpayers’ Perceptions in Ethiopia

Research in Brief

Acceptability of e-Filing of Taxes by Micro-Entrepreneurs in Northwestern Nigeria

Abdulsalam Mas’ud

ICTD Work Across the World

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