Research Theme
Informality and Tax
While research has historically focused on formal systems of taxation and user fees, there is mounting evidence of the importance of “informal” taxation for average taxpayers in much of Africa. While lying outside of statutory laws, the “tax-like” payments – which include informal user fees, informal contributions to community development projects, and informal payments to both state and non-state officials – impose a significant burden on many taxpayers, while playing a critical role in financing local public goods and services and shaping broader local governance.
Our research aims to map the extent, composition and experiences of these payments, and to understand their implications for livelihoods, fiscal decentralisation, service delivery and broader local governance reform. One strand of our work looks closely at taxation in fragile settings, examining the challenges, risks, and opportunities it presents for peacebuilding, state-building, and citizen engagement.
We have also established a Community of Practice on Informality and Tax, a global network of practitioners and scholars committed to improving both knowledge and policy on how tax authorities engage with informal economies.
Key Resources
Informality and Tax Library
Taxpayers’ perceptions on local government taxation in Sierra Leone
The Centre for Economic Research and Capacity Building (CERCB), just concluded a week-long regional dialogue workshops, where findings on recent…
ICTD Supports New Project On Conflict And Taxation In Congo
The International Centre for Tax and Development (ICTD) is supporting two new and important projects in the Democratic Republic of…
Event summary and resources: Covid-19 and the informal economy
On April 16th, ICTD Research Fellows Max Gallien and Vanessa van den Boogaard hosted a virtual roundtable on Covid-19 and…
Call for proposals: Informality, Tax, and the State (Closed)
The Call for Proposals for research projects on informality and taxation is currently closed. We aim to open a new…
ICTD’s Vanessa van den Boogaard presents at CSW
ICTD Research Fellow Vanessa van den Boogaard participated in the Commission on the Status of Women’s sixty-third session at the…
ICTD Annual Meeting in Kigali: “What Next for Tax Research in Africa?”
ICTD Welcomes New Research Proposals (Call now closed)
The ICTD is now in a position to fund new research proposals on tax and development. We welcome all proposals…
IDS & ICTD recruiting 2-3 Research Fellows
The ICTD is seeking to appoint two or three established researchers with expertise in taxation and development, who are able…
Webinar
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Timezone: CET
The second webinar of the ATI-ICTD Tax and Informality series answers the questions: how can tax policies more effectively target higher-income earners within informal sectors? What role can targeting and risk-based registration play? How can the taxation of professionals be
Webinar
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Timezone: UTC+2
As of 2024, 50% of the world’s extreme poor lived in fragility, conflict and violence affected countries, and this figure is only projected to increase in the coming years. Fragile and conflict-affected contexts present some of the most complex challenges
Virtual
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Timezone: East Africa Time
ICTD Senior Research Fellow, Vanessa van den Boogaard, will be speaking at a webinar hosted by the Local Public Sector Alliance Gender Equity and Women’s Empowerment Working Group and Subnational Finance Working Group, in partnership with The Hague Academy for
Virtual
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Timezone: Europe/Gibraltar
How effective are the most common approaches to taxing informal sectors? What does the available evidence tell us about their implications for revenue administration, efficiency, and equity? What are the key issues to consider for reform or for developing new
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