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

Nil-Filing in Eswatini: Should the Revenue Administration be Concerned?

Fabrizio Santoro, Winnie Mdluli

Working Paper

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

Abdulsalam Mas’ud

Research in Brief

Presumptive Income Tax Assessment of SME’s in Addis Ababa, Ethiopia

Amanuel Mekonnen Workneh, Endalkachew Mulugeta Baileyegn

Research in Brief

Local Government Property Tax Administration and Collaboration with Central Government: Case Studies from Kenya

Rose Wanjiru, Anne Wanyagathi Maina, Eldah Onsomu, Graeme Stewart-Wilson

Research in Brief

Tax Administration Reforms: Lessons from Georgia and Uganda

Margaret Magumba

Working Paper

Local Government Property Tax Administration and Collaboration with Central Government: Case Studies of Kiambu, Laikipia and Machakos Counties, Kenya

Rose Wanjiru, Anne Wanyagathi Maina, Eldah Onsomu

African Tax Administration Paper

Tax Administration Reforms: Lessons from Georgia and Uganda

Margaret Magumba

Working Paper

Where the Gap Lay: Presumptive Income Tax Assessment for Small and Micro Enterprises in Addis Ababa City Administration

Amanuel Mekonnen Workneh, Endalkachew Mulugeta Baileyegn

Research in Brief

Expensive to be a Female Trader: The Reality of Taxation of Flea Market Traders in Zimbabwe

Waziona Ligomeka

Journal Article

Policy Implementation Under Stress: Central-Local Government Relations in Property Tax Administration in Tanzania

Odd-Helge Fjeldstad, Merima Ali, Lucas Katera

Research in Brief

An Analysis of Discrepancies in Taxpayers’ VAT Declarations in Rwanda

Giulia Mascagni, Denis Mukama, Fabrizio Santoro

Working Paper

Expensive To Be a Female Trader: the Reality of Taxation of Flea Market Traders in Zimbabwe

Waziona Ligomeka

ICTD Work Across the World

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