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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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

Journal Article

Taxing the wealthy in Haiti: Evidence from a conjoint experiment on property tax preferences

Ana Isabel López García, Sarah Berens

Research in Brief

The Interpersonal Side of Tax Compliance: Interactions Between Taxpayers and Tax Officials in Rwanda

Giulia Mascagni, Celeste Scarpini, Denis Mukama, Fabrizio Santoro, Naphtal Hakizimana

Working Paper

Building Comprehensive Property Tax Systems in Lower-Income Countries: ‘Cadaster-First’ vs ‘Property Tax First’ Approaches

Wilson Prichard, Camille Barras, Colette Nyirakamana

Journal Article

The state-capital nexus in fragile contexts: a case study of tax relations in Somalia

Partner PublicationPolicy Brief

Property Taxes for Development: Building the Foundation for Accelerated Subnational Development

Wilson Prichard

Policy Brief

Towards a New Solution for Taxing Cross-border Services? Trade-offs in Designing UN Tax Convention Protocol 1

Florian Dierich

Research in Brief

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

Wilson Prichard, Vanessa van den Boogaard, Tracy Beyuo

ICTD Work Across the World

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