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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Research in Brief

Improving International Tax Dispute Settlement

Working Paper

Linking taxation and social protection: Evidence on redistribution and poverty reduction in Ethiopia

Kalle Hirvonen, Giulia Mascagni, Keetie Roelen

Policy Brief

What Have We Learned About International Tax Disputes?

Partner Publication

Tax revenue mobilization in conflict-affected developing countries

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

Working Paper

Improving the Performance of Natural Resource Taxation in Developing Countries

Policy Brief

Africa’s First Large-Scale Tax Experiment: Researching Compliance in Rwanda

Rhiannon McCluskey

Working Paper

Communicating to Improve Compliance: Taxpayers’ Feedback on Message and Mode of Delivery in Rwanda

Denis Mukama, John Karangwa, Naphtal Hakizimana

Working Paper

One Size Does Not Fit All: A Field Experiment on the Drivers of Tax Compliance and Delivery Methods in Rwanda

Giulia Mascagni, Christopher Nell, Nara Monkam

Working Paper

The Carrot and the Stick: Evidence on Voluntary Tax Compliance from a Pilot Field Experiment in Rwanda

Giulia Mascagni, Christopher Nell, Nara Monkam, Denis Mukama

Working Paper

Taxation and inequality in developing countries – Lessons from the recent experience of Latin America

Bruno Martorano

Partner Publication

Community-based and customary taxation in south-central Somalia: Possibilities for hybrid governance and DIALOGUE programming

Partner Publication

Property taxation and economic development: Lessons from Rwanda and Ethiopia

ICTD Work Across the World

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