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

The Corporate Tax Burden in Ethiopia: Evidence from Anonymised Tax Returns

Giulia Mascagni, Andualem T. Mengistu

Research in Brief

Taxation, Non-Tax Revenue and Democracy: New Evidence Using New Cross-Country Data

Wilson Prichard, Paola Salardi, Paul Segal

Research in Brief

Aid and Taxation: Exploring the Relationship Using New Data

Oliver Morrissey, Wilson Prichard, Samantha Torrance

Research in Brief

The ICTD Government Revenue Dataset

Wilson Prichard, Alex Cobham, Andrew Goodall

Journal Article

Could changes in the international tax system be a strategy for dealing with inequality?

Journal Article

Tax Revenue Performance and Vulnerability in Developing Countries

Oliver Morrissey, Christian von Haldenwang, Armin von Schiller, Maksym Ivanyna, Ingo Bordon

Journal Article

The Political Economy of Domestic Tax Reform in Bangladesh: Political Settlements, Informal Institutions and the Negotiation of Reform

Mirza Hassan, Wilson Prichard

Journal Article

Rebuilding Local Government Finances After Conflict: Lessons from a Property Tax Reform Programme in Post-Conflict Sierra Leone

Samuel Jibao, Wilson Prichard

Journal Article

Aid and Taxation in Ethiopia

Giulia Mascagni

Journal Article

The Politics of Taxation: Introduction to the Special Section

Mick Moore, Wilson Prichard, Giulia Mascagni, Muhammad Mujtaba Piracha, Samuel Jibao, Armin von Schiller, Christian von Haldenwang, Maksym Ivanyna, Ingo Bordon, Oliver Morrissey, Mirza Hassan

Journal Article

Revenue-Maximising or Revenue-Sacrificing Government? Property Tax in Pakistan

Muhammad Mujtaba Piracha, Mick Moore

Working Paper

Building Support for Taxation in Developing Countries: Experimental Evidence from Mexico

Gustavo A. Flores-Macías

ICTD Work Across the World

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