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

A Review of Uganda’s Tax Treaties and Recommendations for Action

Martin Hearson, Jalia Kangave

Working Paper

A Fiscal History of Ethiopia: Taxation and Aid Dependence 1960-2010

Giulia Mascagni

Journal Article

Electoral Competitiveness, Tax Bargaining and Political Incentives in Developing Countries: Evidence from Political Budget Cycles Affecting Taxation

Wilson Prichard

Research in Brief

Obstacles to Increasing Tax Revenues in Low Income Countries

Working Paper

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

Giulia Mascagni, Andualem T. Mengistu

Partner Publication

Revenue mobilization at sub-national levels in Sudan

Odd-Helge Fjeldstad

Working Paper

Measuring Tax Treaty Negotiation Outcomes: The ActionAid Tax Treaties Dataset

Working Paper

From the Lab to the Field: a Review of Tax Experiments

Giulia Mascagni

Working Paper

Boosting Revenue Collection through Taxing High Net Worth Individuals: The Case of Uganda

Jalia Kangave, Susan Nakato, Ronald Waiswa, Patrick Lumala Zzimbe

Partner Publication

The rise and fall of the mining royalty regime in Zambia

Odd-Helge Fjeldstad, Caleb Fundanga, Lise Rakner

Working Paper

Developing Country Revenue Mobilisation: A Proposal to Modify the ‘Transactional Net Margin’ Transfer Pricing Method

Working Paper

Business people’s views of paying taxes in Ethiopia

Wollela Abehodie Yesegat, Odd-Helge Fjeldstad

ICTD Work Across the World

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