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

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

Working Paper

Unlocking the Potential of Administrative Data in Africa: Tax Compliance and Progressivity in Rwanda

Giulia Mascagni, Nara Monkam, Christopher Nell

Journal Article

A Price-Based Royalty Tax?

Kimberly A. Clausing, Michael Durst

Working Paper

International Tax Disputes: Between Supranational Administration and Adjudication

Working Paper

Tax Base Erosion and Profit Shifting in Africa – Part 1: Africa’s Response to the OECD BEPS Action Plan

Working Paper

Taxing Multinational Enterprises as Unitary Firms

Working Paper

The Effect of Central Grants on Local Tax and Non-tax Revenue Mobilisation in a Conflict Setting: Evidence from Côte d’Ivoire

Tiangboho Sanogo, Jean-François Brun

Policy Brief

Tax and Gender in Developing Countries: What are the Issues?

Policy Brief

What Have We Learned About Tax Compliance in Africa?

Odd-Helge Fjeldstad

ICTD Work Across the World

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