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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Policy Brief

How Does Taxation Affect the Quality of Governance?

Mick Moore, Sue Unsworth

Partner PublicationPolicy Brief

Using Local IT Solutions to Improve Local Government Tax Reform

Wilson Prichard

Journal Article

The political economy of property tax in Africa: Explaining reform outcomes in Sierra Leone

Samuel Jibao, Wilson Prichard

Book

Taxation, Responsiveness and Accountability in Sub-Saharan Africa: The Dynamics of Tax Bargaining

Wilson Prichard

Unitary Taxation in Federal and Regional Integrated Markets

Erika Dayle Siu

Lessons for International Tax Reform from the US State Experience under Formulary Apportionment

Kimberly A. Clausing

Mining Sector Taxation in Tanzania

Tonedeus K. Muganyizi, Tanzania Revenue Authority

Working Paper

What Do We Know about Mineral Resource Rent Sharing in Africa?

Bertrand Laporte, Céline de Quatrebarbes

Working Paper

Taxing the Urban Boom: Property Taxation and Land Leasing in Kigali and Addis Ababa

Working Paper

Tax and the Governance Dividend

Working Paper

Limitations on Interest Deductions: A Suggested Perspective for Developing Countries

Working Paper

Unitary Taxation in the Extractive Industry Sector

Erika Dayle Siu, Sol Picciotto, Jack Mintz, Akilagpa Sawyerr

ICTD Work Across the World

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