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

Publications

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

Partner Publication

Beyond the state, but reinforcing it? Informal tax institutions and state legitimacy in the Democratic Republic of Congo

February 2026
Vanessa van den Boogaard, Yannick Lokaya Bokasola, Gayatri Sahgal, Caleb Jérémie Dohou

Working Paper

Variations in Accountability Systems of Informal Taxation Across Regions in Kaduna State, Nigeria

February 2026
Jacob Aondohemba Iormbagah

Partner Publication

Progressive yet unfair: the case of informal taxes in the education sector in the DRC

February 2026
Bienvenu Matungulu, Tom De Herdt, Kamala C. Kaghoma

Journal Article

Platform Disempowerment: Business Power and the Taxation of Digital Financial Services

February 2026
Mary Abounabhan, Florence Dafe, Martin Hearson

Working Paper

Taxing Plastic and Solid Waste in a Decentralised System: Evidence and Design Lessons from Uganda

January 2026
Dan Ngabirano, Giovanni Occhiali

Journal Article

How Tanzania’s Levy on Mobile Money Affects Small Businesses

January 2026
Stefanie Pfeil, Luciana Nyaoke Murimi, Marius Siebert, Fabrizio Santoro

Partner PublicationPolicy Brief

Reforming Self-Declaration Property Tax Systems: Illustrations from Rwanda

January 2026
Wilson Prichard, Colette Nyirakamana, Regan McCort

Partner Publication

The Panopticon Taxman: the Impact of E-invoicing on VAT Compliance in Uganda

January 2026
Adrienne Lees, Maria Jouste, Nicholas Musoke, Joseph Okello Ayo

Partner PublicationPolicy Brief

Diagnostic Assessment of Property Tax in Nigeria – The Case of Ekiti State

January 2026
Timothy Onechojon Usman, Abdulsalam Mas’ud, Mustapha Ndajiwo, Michael Falade

Working Paper

Zakat as Non-State Social Welfare Provision: Distributional Dynamics and Gender Equity in Pakistan

January 2026
Max Gallien, Umair Javed, Vanessa van den Boogaard

Journal Article

Predatory Peace: Fiscal Fragmentation and Coercive Statebuilding in South Sudan and Beyond

January 2026
Matthew Benson

Journal Article

AfCFTA and Revenue: Navigating Outstanding Fiscal Issues and Legal Framework to attain Agenda 2063

December 2025
Mbakiso Magwape

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