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

Digital Public Infrastructure and Tax: High Stakes, High Rewards

Daisy Ogembo, Philip Mader, Fabrizio Santoro

Partner Publication

Property Taxes in Sri Lanka: Proposal for a More Effective Valuation Method

Policy Brief

Why the Informal Sector Is Not a Tax Goldmine

Research in Brief

The Impact of Tax Agents on Taxpayers’ Compliance in Uganda? Evidence from Tax Administrative Data

Giovanni Occhiali, Fredrick Kalyango

Research in Brief

Cashless Tax Systems: Voluntary vs. Mandated Digital Payments in Eswatini (Summary of African Tax Administration Paper 43)

Fabrizio Santoro, Phindile T. Masuku, Tanele Magongo

Partner Publication

Tax, informality and gender equity in lower-income countries

Max Gallien, Vanessa van den Boogaard

Journal Article

Taxation of fisheries in Kenya: improving management or raising revenue?

Giovanni Occhiali, Olivia Okello

Research in Brief

Taxing Rental Income: An Analysis of the Outcomes of Legal and Administrative Reforms in Uganda

Ian Kananura Mwesigye, Ronald Ochen, Ronald Waiswa, Jalia Kangave

Working Paper

Taxing Rental Income: An Analysis of the Outcomes of Legal and Administrative Reforms in Uganda

Ian Kananura Mwesigye, Ronald Ochen, Ronald Waiswa, Jalia Kangave

Partner Publication

Digital Payments: Opportunities and Challenges for African Tax Administrations

Fabrizio Santoro, Lucia Rossel

African Tax Administration Paper

Cashless Tax Systems: Voluntary vs. Mandated Digital Payments in Eswatini

Fabrizio Santoro, Phindile T. Masuku, Tanele Magongo

Partner PublicationPolicy Brief

Diagnostic Assessment of Property Tax in Nigeria – The Case of Kaduna State

Abdulsalam Mas’ud, Timothy Onechojon Usman, Mustapha Ndajiwo, Michael Falade

ICTD Work Across the World

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