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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Working Paper

Forest Taxation and REDD+: An Analysis of Potential Impacts in Cameroon, Ghana and Sierra Leone

Stephen Spratt, Philip M. Kargbo, Emmanuel Marfo, Emmanuel Ngungoh, Sabaheta Ramcilovik-Suominen

Working Paper

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

Wollela Abehodie Yesegat, Richard Krever

Book

Chapter 2: Poverty, Tax Competition, and Base Erosion

Journal Article

Tax revenue mobilization in conflict-affected developing countries

Vanessa van den Boogaard, Wilson Prichard, Nikola Milicic, Matthew Benson

Journal Article

Special Issue: Fiscal Policy, State Building and Economic Development

Tony Addison, Miguel Niño-Zarazúa, Jukka Pirttilä

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

ICTD Work Across the World

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