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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Partner Publication

Property Taxation in Kampala, Uganda: An Analytic Case Study on a Successful Reform

Mihaly Kopanyi, Riël Franzsen

Research in Brief

Semi-Autonomous Revenue Authorities in sub-Saharan Africa: Silver Bullet or White Elephant?

Research in Brief

Subnational Value Added Tax in Ethiopia and Implications for States’ Fiscal Capacity

Wollela Abehodie Yesegat, Richard Krever

Partner Publication

Building tax systems in fragile states. Challenges, achievements and policy recommendations

Odd-Helge Fjeldstad, Morten Bøås, Julie Brun Bjørkheim, Frida Margrethe Kvamme

Working Paper

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 1: Taxing Multinational Business in Low-Income Countries

Partner Publication

Policy implementation under stress: Central-local government relations in property tax collection in Tanzania

Odd-Helge Fjeldstad, Merima Ali, Lucas Katera

Policy Brief

Taxing High Net Worth Individuals: Lessons from the Uganda Revenue Authority’s Experience

Jalia Kangave, Susan Nakato, Ronald Waiswa, Milly Isingoma Nalukwago, Patrick Lumala Zzimbe

Working Paper

What Can We Learn from the Uganda Revenue Authority’s Approach to Taxing High Net Worth Individuals?

Jalia Kangave, Susan Nakato, Ronald Waiswa, Milly Isingoma Nalukwago, Patrick Lumala Zzimbe

Working Paper

Taxation, Property Rights and the Social Contract in Lagos

Tom Goodfellow, Olly Owen

Working Paper

How Do We Research Tax Morale at the Subnational Level?

Jalia Kangave, Giulia Mascagni, Mick Moore

Research in Brief

Taxation, Property Rights and the Social Contract in Lagos

Tom Goodfellow, Olly Owen

ICTD Work Across the World

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