Research Theme

Financing for Development

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Key Resources

Report

Taxing Smarter: Advancing Reform Through Research and Partnership

Policy Brief

The Tax Era of Development: Taxing Smarter for Equity, Growth, and Resilience

Max Gallien, Martin Hearson, Giulia Mascagni, Giovanni Occhiali, Daisy Ogembo, Vanessa van den Boogaard

Briefing

First Draft of the FfD4 Outcome Document: Recommendations on Domestic Public Resources

Policy Brief

Taxing the Wealthy in Lower-Income Countries: Why It’s Important, and How to Do It

Giovanni Occhiali, Giulia Mascagni, Wilson Prichard, Martin Hearson

Financing for Development Library

Report

Taxing Smarter: Advancing Reform Through Research and Partnership

Policy Brief

The Tax Era of Development: Taxing Smarter for Equity, Growth, and Resilience

Max Gallien, Martin Hearson, Giulia Mascagni, Giovanni Occhiali, Daisy Ogembo, Vanessa van den Boogaard

Briefing

First Draft of the FfD4 Outcome Document: Recommendations on Domestic Public Resources

Policy Brief

Taxing the Wealthy in Lower-Income Countries: Why It’s Important, and How to Do It

Giovanni Occhiali, Giulia Mascagni, Wilson Prichard, Martin Hearson

Partner Publication

Taxing Informal Economies: Practices, Challenges & Ways Forward

Ezera Madzivanyika, Ronald Waiswa, Nthabiseng Debeila, Max Gallien, Vanessa van den Boogaard, Mary Abounabhan

Policy Brief

Getting Targets Right: How Much Revenue can Lower-Income Countries Raise?

Max Gallien, Adrienne Lees, Giulia Mascagni

Policy Brief

Towards Gender Equality in Tax and Fiscal Systems: Moving Beyond the Implicit-Explicit Bias Framework

Caren Grown, Giulia Mascagni

Policy Brief

Why Mass Tax Registration Campaigns Do Not Work

Max Gallien, Giulia Mascagni, Mick Moore, Giovanni Occhiali, Wilson Prichard, Fabrizio Santoro, Celeste Scarpini, Vanessa van den Boogaard

Policy Brief

What are ‘Tax Expenditures’ and How Big are Energy-Related Tax Expenditures?

Roel Dom, Neil McCulloch

27 May 2026

From real estate to crypto in Uganda: navigating tax policy in a changing world

Ian Kananura Mwesigye, Stephanie Alkoussa

In this interview, Ian Kananura Mwesigye, a 2018/19 alum of ICTD’s Research on Tax and Development course, reflects on his…

18 May 2026

The future of development starts with getting tax right

Giulia Mascagni

Taxation is a central part of a new era of development that has fiscal resilience, system change and people at…

24 April 2026

Why tax expenditure reporting is a missing link in financing for development

Alexandra Readhead, Agustín Redonda, Christian von Haldenwang, Giovanni Occhiali, Giulia Mascagni, Harshil Parekh

With aid budgets shrinking and debt vulnerabilities mounting, the $4 trillion governments forgo annually through exemptions, credits, and preferential rates…

29 July 2025

Financing development: Gains and gaps of the Sevilla conference

Regan McCort, Wilson Prichard, Moyo Arewa

Much has changed in the 10 years since the last financing for development conference in Addis Ababa, Ethiopia. Lower- and…

28 April 2025

Why tax matters in fragile states and how donors can support it

Vanessa van den Boogaard

Fragile contexts are home to 24% of the world’s population (1.9 billion people), and three-quarters (73%) of the world’s extreme…

24 April 2025

With aid declining, FfD4 must include a concrete commitment to scale up investment in tax systems

Giulia Mascagni

I recently took part in the third high-level symposium of the UNDP’s Finance, Integrity and Governance Initiative with experts and…

26 June 2025

ICTD at the 4th International Conference on Financing for Development

Giulia Mascagni, Wilson Prichard, Giovanni Occhiali, Moyo Arewa, Max Gallien, Emilie Wilson, Rhiannon McCluskey, Daisy Ogembo, Martin Hearson, Vanessa van den Boogaard

Members of the ICTD team will be in Seville to speak at events, launch a new initiative, and participate in…

A Roadmap for Fiscal Sustainability: Taxing Smarter for Growth and Equity | Global Partnerships Conference side event

Virtual

19 May 2026 – 15:05

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Timezone: Europe/London

Organised on the sidelines of the Global Partnerships Conference, our side event will provide practical lessons drawn from research on tax reform in lower-income countries.

Webinar: The Role of ODA in Strengthening the Capacity of Accountability Stakeholders for Domestic Revenue Mobilisation

Virtual

9 April 2026 – 13:00

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Timezone: Europe/London

This webinar, hosted by ATI’s Consultative Group 4, will look into the role of Official Development Assistance in building up the capacity of “accountability stakeholders” — including civil society, academia, and the media — around domestic revenue mobilisation.

Taxing Smarter after Aid: Accountability, Equity and Public Finance in a New Global Reality

Virtual

16 October 2025 – 15:30

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Timezone: America/New_York

Join the ICTD, Accountability Lab, and the TAI Collaborative during the IMF/WB Annual Meetings for an afternoon of discussion on pressing fiscal and fairness issues in the ‘tax era of development’.

FfD4 Side Event | From Insight to Impact: Harnessing Research Collaboration to Build Better Tax Systems

In person

3 July 2025 – 08:30

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Timezone: Europe/Madrid

Fibes, Palacio de Exposiciones y Congresos, Avenida Alcalde Luis Uruñuela, Seville, Spain

On July 3rd, the ICTD will host a side event at the Fourth International Conference on Financing for Development (FfD4) in Seville, Spain, in partnership with the International Institute for Sustainable Development, the Institute for Fiscal Studies, and ODI Global.

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Researcher

Celeste Scarpini

Researcher

Senior Research Fellow

Digital Public Infrastructure and Tax

Ezera Madzivanyika

Research Affiliate

Fabrizio Santoro

Senior Research Fellow

Digital Public Infrastructure and Tax

Giovanni Occhiali

Senior Research Fellow

Climate and Environmental Tax, Taxing High-Net-Worth Individuals

Giulia Mascagni

Executive Director

Gender and Tax, Tax Administration and Compliance

Research Director

Digital Public Infrastructure and Tax, International Tax

Mary Abounabhan

Researcher

Digital Public Infrastructure and Tax, Inclusive Digitalisation, DPI and Tax

Research Director

Informality and Tax, Tax, Conflict, and Fragility

Research Fellow & Publications Editor

Programme Director, LoGRI

Communications and Engagement Officer

Rhiannon McCluskey

Research Affiliate

Research Affiliate

Vanessa van den Boogaard

Senior Research Fellow

Gender and Tax, Informality and Tax, Tax, Conflict, and Fragility

Wilson Prichard

Associate Research Fellow, ICTD and Chair, LoGRI

Subnational and Property Tax

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