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

Obstacles to Increasing Tax Revenues in Low Income Countries

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

People’s Views of Taxation in Africa: A Review of Research on Determinants of Tax Compliance

Odd-Helge Fjeldstad, Collette Schulz-Herzenberg, Ingrid Hoem Sjursen

Working Paper

Low Government Revenue from the Mining Sector in Zambia and Tanzania: Fiscal Design, Technical Capacity or Political Will?

Olav Lundstøl, Gaël Raballand, Fuvya Nyirongo

Working Paper

Local Government Revenue Mobilisation in Anglophone Africa

Odd-Helge Fjeldstad, Kari K. Heggstad

Working Paper

Donors, Aid and Taxation in Developing Countries: An Overview

Wilson Prichard, Jean-François Brun, Oliver Morrissey

Working Paper

Caught in a Trap: Zambia’s Mineral Tax Reforms

Working Paper

Taxing the Informal Economy: Challenges, Possibilities and Remaining Questions

Anuradha Joshi, Wilson Prichard, Christopher Heady

Working Paper

Financing Security through Elite Taxation: The Case of Colombia’s ‘Democratic Security Taxes’

Gustavo A. Flores-Macías

ICTD Work Across the World

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