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

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

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

ICTD Work Across the World

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