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

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

Working Paper

Unitary Taxation: Tax Base and the Role of Accounting

Prem Sikka, Richard Murphy

Working Paper

Understanding Low-Level State Capacity: Property Tax Collection in Pakistan

Muhammad Mujtaba Piracha, Mick Moore

Working Paper

The Tax Policy Outlook for Developing Countries: Reflections on International Formulary Apportionment

Working Paper

Information Technology and Fiscal Capacity in a Developing Country: Evidence from Ethiopia

Merima Ali, Abdulaziz B. Shifa, Abebe Shimeles, Firew B. Woldeyes

Working Paper

Norms, Power and the Socially Embedded Realities of Market Taxation in Northern Ghana

Wilson Prichard, Vanessa van den Boogaard

Working Paper

Revenue Pressure on Mexican Municipalities: Does it Lead to Greater Accountability?

Caroline Pöschl

Working Paper

Global Taxes and International Taxation: Mirage and Reality

Richard M. Bird

ICTD Work Across the World

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