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

Lifting the Veil of Secrecy – Perspectives on International Taxation and Capital Flight from Africa

Odd-Helge Fjeldstad, Sigrid Klæboe Jacobsen, Peter Henriksen Ringstad, Honest Prosper Ngowi

Policy Brief

Linking Property Tax Revenue and Public Services

Wilson Prichard

Policy Brief

Central-Local Government Roles and Relationships in Property Taxation

Journal Article

Improving the performance of natural resource taxation in developing countries

Policy Brief

Strengthening IT Systems for Property Tax Reform

Wilson Prichard, Paul Fish

Policy Brief

Valuation for Property Tax Purposes

Nyah Zebong, Paul Fish, Wilson Prichard

Working Paper

Cross-Border Trade, Insecurity and the Role of Customs: Some Lessons from Six Field Studies in (Post-)Conflict Regions

Thomas Cantens, Gaël Raballand

Partner Publication

Toolkit for Transfer Pricing Risk Assessment in the African Mining Industry

Alexandra Readhead

Partner Publication

Effective corporate tax burden and firm size in South Africa – A firm-level analysis

Marco Carreras, Chandu Dachapalli, Giulia Mascagni

Policy Brief

What Have We Learned About International Taxation and Economic Substance?

Journal Article

Taxing property in a neo-developmental state: The politics of urban land value capture in Rwanda and Ethiopia

Partner Publication

Taxing the urban boom in Tanzania: Central versus local government property tax collection

Odd-Helge Fjeldstad, Merima Ali, Lucas Katera

ICTD Work Across the World

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