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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Working Paper

An Analysis of Discrepancies in Taxpayers’ VAT Declarations in Rwanda

Giulia Mascagni, Denis Mukama, Fabrizio Santoro

Research in Brief

Teach to Comply? Evidence from a Taxpayer Education Programme in Rwanda

Giulia Mascagni, Fabrizio Santoro, Denis Mukama

Research in Brief

How Local Authorities Can Exploit the Potential for Effective Property Taxes: A Case Study of Harare

Munatswi Nengeze

Research in Brief

Toilets Not Taxes: Gender Inequity in Dar es Salaam’s City Markets

Marius Siebert, Anna Mbise

Working Paper

Teach to Comply? Evidence from a Taxpayer Education Programme in Rwanda

Giulia Mascagni, Fabrizio Santoro, Denis Mukama

Book

Taxing Multinational Business in Lower-Income Countries: Economics, Politics and Social Responsibility

Working Paper

Property Tax in African Secondary Cities: Insights from the Cases of Kisumu (Kenya) and M’Bour (Senegal)

Liza Rose Cirolia, James Christopher Mizes

Research in Brief

Why African Tax Authorities Should Employ More Women: Evidence from the Uganda Revenue Authority

Michael Mwondha, Tina Kaidu Barugahara, Mwajumah Nakku Mubiru, Sarah Wasagali Kanaabi, Milly Isingoma Nalukwago

Research in Brief

Gender and the Formal and Informal Systems of Local Public Finance in Sierra Leone

Vanessa van den Boogaard

Research in Brief

Taxing Government: The Case of the Uganda Revenue Authority’s Public Sector Office

Henry Saka, Ronald Waiswa, Jalia Kangave

Working Paper

Toilets Not Taxes: Gender Inequity in Dar es Salaam’s City Markets

Marius Siebert, Anna Mbise

Working Paper

The Role of Information Communication Technology to Enhance Property Tax Revenue in Africa: A Tale of Four Cities in Three Countries

William McCluskey, Riël Franzsen, Mundia Kabinga, Chabala Kasese

ICTD Work Across the World

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