Person reading an ICTD APTI summary brief, Linking Property Tax Revenue and Public Services

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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Person reading an ICTD APTI summary brief, Linking Property Tax Revenue and Public Services

African Tax Administration Paper

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

July 2019
David Bakibinga, Dan Ngabirano

Journal Article

The New Politics of Global Tax Governance: Taking Stock a Decade After the Financial Crisis

July 2019
Rasmus Corlin Christensen, Martin Hearson

African Tax Administration Paper

How Clean is our Taxpayer Register? Data Management in the Uganda Revenue Authority

July 2019
Jova Mayega, Robert Ssuuna, Muhammad Mubajje, Milly Isingoma Nalukwago, Lawrence Muwonge

Research in Brief

Nil-Filing in Eswatini: Should the Revenue Authority be Bothered?

June 2019
Fabrizio Santoro, Winnie Mdluli

Research in Brief

Turnover-Based Presumptive Taxation and Taxpayers’ Perceptions in Ethiopia

June 2019
Abis Getachew

Research in Brief

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

June 2019
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

June 2019
Worku Tamrie Atnafu, Gebregziabhere Gebretsadik Kalayou, Assefa Gezae Huluf

Working Paper

Democratisation in Tanzania: No Elections Without Tax Exemptions

June 2019
Ole Therkildsen, Ane Karoline Bak

African Tax Administration Paper

Practices, Challenges and Prospects for Public Sector Taxation in Ethiopia

June 2019
Ronald Waiswa, Sebsbie Fekade, Asnakech Lake

Research in Brief

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

June 2019
Uchenna Efobi, Ibukun Beecroft, Tanankem Belmondo

Research in Brief

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

June 2019
William McCluskey, Riël Franzsen, Mundia Kabinga, Chabala Kasese

African Tax Administration Paper

Intelligent Government: How Research Can Help Increase Tax Compliance

May 2019
Mick Moore

ICTD Work Across the World

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