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

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

African Tax Administration Paper

Are There Any Reliable Data on Wages in Low-Income Countries? Observations and Lessons from Ethiopia

September 2018

Andualem T. Mengistu, Giulia Mascagni

Research in Brief

Tax in Development – Towards a Strategic Aid Approach

September 2018

Olav Lundstøl

Research in Brief

Regulatory Burdens in Tax Administration and Firms’ Compliance Costs in Africa