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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African Tax Administration Paper

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

Andualem T. Mengistu, Giulia Mascagni

Research in Brief

Tax in Development – Towards a Strategic Aid Approach

Research in Brief

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

Partner Publication

African Tax Outlook (ATO) – 2018

Journal Article

Norms, Networks, Power and Control: Understanding Informal Payments and Brokerage in Cross-Border Trade in Sierra Leone

Vanessa van den Boogaard, Wilson Prichard, Samuel Jibao

Book

Chapter 5: A Corporate Tax Policy Agenda for Lower-Income Countries

Research in Brief

Why is Tax Education Important for Compliance?

Giulia Mascagni, Fabrizio Santoro

Research in Brief

Can ICTs Increase Tax? Experimental Evidence from Ethiopia

Giulia Mascagni, Andualem T. Mengistu, Firew B. Woldeyes

Partner Publication

Property owners’ knowledge and attitudes towards property taxation in Tanzania

Merima Ali, Odd-Helge Fjeldstad, Lucas Katera

Research in Brief

What Explains the Recent Calls for Reinstatement of a Tax Considered Unpopular? An Analysis of Graduated Tax in Uganda

David Bakibinga, Jalia Kangave, Dan Ngabirano

Journal Article

Proﬁt-Split Method: Time for Countries to Apply a Standardized Approach

Jeffery M. Kadet, Tommaso Faccio, Sol Picciotto

Journal Article

True Values

Nyah Zebong, Wilson Prichard

ICTD Work Across the World

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