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

Practical Guidance Note: Training Manual for Implementing Property Tax Reform with a Points-Based Valuation

Book

Chapter 13: Taxation and Development

Journal Article

Colonial Legacy, State-building and the Salience of Ethnicity in Sub-Saharan Africa

Merima Ali, Odd-Helge Fjeldstad, Boqian Jiang, Abdulaziz B. Shifa

Research in Brief

Integrating Tax Challenges of Local Market Traders in International Tax Justice Campaigns

Mª Josep Cascant-Sempere (Kas)

Working Paper

Tax Unrest Among Market Traders: The Local Side of ActionAid’s International Tax Justice Campaign in Nigeria

Mª Josep Cascant-Sempere (Kas)

Working Paper

Tax in Development: Towards a Strategic Aid Approach

Book

Taxing Africa: Coercion, Reform and Development

Mick Moore, Wilson Prichard, Odd-Helge Fjeldstad

Policy Brief

Linking Beneficial Ownership Transparency to Improved Tax Revenue Collection in Developing Countries

Wilson Prichard

Working Paper

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

Working Paper

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

Journal Article

Building support for taxation in developing countries: Experimental evidence from Mexico

Gustavo A. Flores-Macías

African Tax Administration Paper

What is the Role of Taxpayer Education in Africa?

Giulia Mascagni, Fabrizio Santoro

ICTD Work Across the World

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