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.

Working Paper

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

November 2018

Vanessa van den Boogaard

Research in Brief

Problems of Transfer Pricing and Possibilities for its Simplification

November 2018

Sol Picciotto

Working Paper

Problems of Transfer Pricing and Possibilities for Simplification

November 2018

Sol Picciotto

Working Paper

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

November 2018

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

Partner Publication

Improving Tax and Development Outcomes: What Next for Civil Society Engagement?

November 2018

Wilson Prichard

Journal Article

China’s Challenge to International Tax Rules and the Implications for Global Economic Governance

November 2018

Martin Hearson, Wilson Prichard

Journal Article

Informal Taxation in Sierra Leone: Magnitudes, Perceptions and Implications

October 2018

Vanessa van den Boogaard, Wilson Prichard, Samuel Jibao

Working Paper

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

October 2018

Henry Saka, Ronald Waiswa, Jalia Kangave

Working Paper

The Customer is King: Evidence on VAT Compliance in Tanzania

October 2018

Odd-Helge Fjeldstad, Cecilia Kagoma, Ephraim Mdee, Ingrid Hoem Sjursen, Vincent Somville

African Tax Administration Paper

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

October 2018

Munatswi Nengeze

Research in Brief

Revenue Sharing in Mining in Africa: Empirical Proxies and Determinants of Government Take

September 2018

Olav Lundstøl

Journal Article

Does Fiscal Decentralization Enhance Citizens’ Access to Public Services and Reduce Poverty? Evidence from Côte d’Ivoire Municipalities in a Conflict Setting

September 2018

Tiangboho Sanogo