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

Tax Structures, Economic Growth and Development

Kyle McNabb, Philippe LeMay-Boucher

Working Paper

Aid and Taxation: Exploring the Relationship Using New Data

Oliver Morrissey, Wilson Prichard, Samantha Torrance

Working Paper

Foreign Aid and Domestic Taxation: Multiple Sources, One Conclusion

Working Paper

The ICTD Government Revenue Dataset

Wilson Prichard, Alex Cobham, Andrew Goodall

Working Paper

Beyond BEPS: A Tax Policy Agenda for Developing Countries

Working Paper

Top Income Shares, Business Profits, and Effective Tax Rates in Contemporary Chile

Tasha Fairfield, Michel Jorratt De Luis

Working Paper

What Prevents the Philippines from Undertaking Tax Reform? A Story of the Unravelling State

Rosa Maria Alonso i Terme

Working Paper

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

Working Paper

The Political Economy of Tax Reform in Bangladesh: Political Settlements, Informal Institutions and the Negotiation of Reform

Mirza Hassan, Wilson Prichard

Working Paper

Revenue Reform and Statebuilding in Anglophone Africa

Working Paper

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

Oliver Lough, Richard Mallett, Paul Harvey

Working Paper

Obstacles to Increasing Tax Revenues in Low Income Countries

ICTD Work Across the World

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