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

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

Working Paper

International Distribution of the Corporate Tax Base: Implications of Different Apportionment Factors under Unitary Taxation

Alex Cobham, Simon Loretz

Working Paper

Unitary Taxation and International Tax Rules

Reuven Avi-Yonah, Zachée Pouga Tinhaga

Working Paper

Unitary Taxation of the Finance Sector

Working Paper

Electoral Competitiveness, Political Budget Cycles and Taxation in Developing Countries

Wilson Prichard

Working Paper

Taxation, Non-Tax Revenue and Democracy: New Evidence Using New Cross-Country Data

Wilson Prichard, Paola Salardi, Paul Segal

ICTD Work Across the World

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