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

Thinking Beyond Revenue: Estimating the Cost Effectiveness of Ghana’s Presumptive Tax Stamp

Max Gallien, Alex Kombat

Working Paper

Evaluating Kenya’s Experience with International Tax Standards: Adoption, Suitability, and Effectiveness

Working Paper

Global Rules, Local Challenges: Peru’s Adoption of International Tax Standards

Katia Toledo Ruiz

Working Paper

Implementation of International Tax Standards in Zambia

Kennedy Munyandi

Working Paper

Taxing Choices: Reconciling Global International Tax Standards with Pakistan’s Domestic Tax Realities

Muzammal Rasheed

Working Paper

Ghana and International Tax Standards: A Cautionary Tale?

Isaac Danso Agyiri

Working Paper

Implementation of International Tax Standards in Lower- and Middle-Income Countries: The Experience of Uganda

Partner PublicationPolicy Brief

Implementing a Comprehensive Digital Addressing System: A Step-by-Step Guide Inspired by the Experience of Kanifing Municipality, The Gambia

Lamin Badji, Cebbina Cheng Wei Lee, Justine Knebelmann, Joseph Levine, Victor Pouliquen

Journal Article

Enhancing taxpayer registration with inter-institutional data sharing—evidence from Uganda

Celeste Scarpini, Fabrizio Santoro, Moyo Arewa, Ronald Waiswa, Jane Nabuyondo

Partner Publication

Fiscal politics: The missing link between fiscal policy and gender equality

Caren Grown, Giulia Mascagni

Partner PublicationPolicy Brief

The G20’s Crucial Role in an Uncertain Landscape of International Tax Cooperation

Suranjali Tandon, Martin Hearson, Frederik Heitmüller, Florian Dierich

Partner Publication

Improving the Taxation of Wealthy Individuals in Low-Income Countries Through Existing Measures

Giovanni Occhiali, Jalia Kangave, Ronald Waiswa

ICTD Work Across the World

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