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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Journal Article

Reassessing Tax and Development Research: A New Dataset, New Findings, and Lessons for Research

Wilson Prichard

Working Paper

Measuring Misalignment: the Location of US Multinationals’ Economic Activity Versus the Location of their Profits

Alex Cobham, Petr Janský

Working Paper

A Price-Based Royalty Tax?

Kimberly A. Clausing, Michael Durst

Working Paper

Limitations of the BEPS Reforms: Looking Beyond Corporate Taxation for Revenue Gains

Research in Brief

Is the International Tax System Fit for Purpose, Especially for Developing Countries?

Research in Brief

Revenue Reform and Statebuilding in Anglophone Africa

Research in Brief

Taxation and Livelihoods: A Review of the Evidence from Fragile and Conflict-Affected Rural Areas

Oliver Lough, Richard Mallett, Paul Harvey

Research in Brief

Local Government Revenue Mobilisation in Anglophone Africa

Odd-Helge Fjeldstad, Kari K. Heggstad

Research in Brief

Donors, Aid and Taxation in Developing Countries – An overview

Wilson Prichard, Jean-François Brun, Oliver Morrissey

Research in Brief

Taxing the Informal Economy: Challenges, Possibilities and Remaining Questions

Anuradha Joshi, Wilson Prichard, Christopher Heady

Research in Brief

Environmental Taxation and Development

Research in Brief

Taxation and Development: What Have We Learned from Fifty Years of Research?

Richard M. Bird

ICTD Work Across the World

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