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

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

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

ICTD Work Across the World

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