Tax and Governance

Research Theme

Tax and Governance

Discovering how and why increased taxation can spur statebuilding and government accountability is crucial across all countries. Combining tax and governance gives us a richer picture of how the right kinds of taxation can deliver more and better for taxpayers, and what success is contingent on. When tax and governance operate well, both local and national governments benefit.

Tax and Governance

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Tax and Governance Library

African Tax Administration Paper

What is the Role of Taxpayer Education in Africa?

April 2018
Giulia Mascagni, Fabrizio Santoro

Working Paper

Forest Taxation and REDD+: An Analysis of Potential Impacts in Cameroon, Ghana and Sierra Leone

March 2018
Stephen Spratt, Philip M. Kargbo, Emmanuel Marfo, Emmanuel Ngungoh, Sabaheta Ramcilovik-Suominen

Working Paper

Subnational Value Added Tax in Ethiopia and Implications for States’ Fiscal Capacity

March 2018
Wollela Abehodie Yesegat, Richard Krever

Research in Brief

Semi-Autonomous Revenue Authorities in sub-Saharan Africa: Silver Bullet or White Elephant?

March 2018
Roel Dom

Research in Brief

Subnational Value Added Tax in Ethiopia and Implications for States’ Fiscal Capacity

March 2018
Wollela Abehodie Yesegat, Richard Krever

Partner Publication

Building tax systems in fragile states. Challenges, achievements and policy recommendations

March 2018
Odd-Helge Fjeldstad, Morten Bøås, Julie Brun Bjørkheim, Frida Margrethe Kvamme

Policy Brief

Taxing High Net Worth Individuals: Lessons from the Uganda Revenue Authority’s Experience

February 2018
Jalia Kangave, Susan Nakato, Ronald Waiswa, Milly Isingoma Nalukwago, Patrick Lumala Zzimbe

Working Paper

Taxation, Property Rights and the Social Contract in Lagos

January 2018
Tom Goodfellow, Olly Owen

Research in Brief

Taxation, Property Rights and the Social Contract in Lagos

January 2018
Tom Goodfellow, Olly Owen

Partner Publication

Survey on Total Tax Burden in the DRC

April 2017
Laura Paler, Wilson Prichard, Raul Sanchez de la Sierra, Cyrus Samii

Journal Article

The Fiscal Effects of Aid in Ethiopia: Evidence from CVAR Applications

March 2017
Giulia Mascagni, Emilija Timmis

Working Paper

The Political Economy of Long-Term Revenue Decline in Sri Lanka

February 2017
Mick Moore
15 June 2020 – 14:00

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Katajanokanlaituri 6, Helsinki, Finland

On June 15th, the ICTD’s founder and Senior Fellow Professor Mick Moore (pictured on the left) will be giving a webinar in a new series hosted by the United Nations University World Institute for Development Economics Research (UNU-WIDER). He will

21 November 2019 – 04:00

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The University of Papua New Guinea University National Capital District, Port Moresby 134, Papua New Guinea

Join the final Toktok Bilong Strongim Nesen discussion series event for 2019 in a fascinating public discussion themed ‘Billions from Betel Nut? Taxation, Growth and Governance’. It will be held at the University of Papua New Guinea on Thursday 21

25 September 2018 – 18:00

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Munk School of Global Affairs and Public Policy, Bloor Street West, Toronto, ON, Canada

The Munk School of Global Affairs and Public Policy is hosting a launch of our book Taxing Africa: Coercion, Reform and Development. The event will be held on Tuesday September 25th from 6:00 – 8:00pm in the Round Room on

19 September 2018 – 18:30

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Khalili Lecture Theatre, SOAS

The Royal African Society is hosting a launch of our newly published book Taxing Africa: Coercion, Reform and Development, the latest in the African Arguments Series. The event will be held at SOAS in London. Speakers: Mick Moore, Professorial Fellow,

Completed

The Political Economy of South Africa’s Carbon Tax

Start date: 01/10/2021

Current

Evidence Gap Map on Digital Financial Services: Enablers, Barriers, and Impacts

Start date: 03/01/2022

Completed

The Promise and Limitations of Information Technology for Tax Administration

Start date: 01/06/2018

Completed

Understanding Retail Central Bank Digital Currencies and their Potential for Revenue Authorities

Start date: 01/01/2022

Completed

Inter-Institutional Data Sharing and Cooperation for Better Tax Administration – Evidence from Uganda

Start date: 01/01/2022

Completed

Leveraging DFS and Digital IDs for Improved Tax Collection in the Togo Revenue Authority (OTR)

Start date: 01/01/2022

Current

Examining Digital Payments in Rwanda as a Medium for Tax Compliance

Start date: 02/01/2022

Completed

Tax Revenue in Emerging Markets and Developing Countries: Do Mobile Financial Services Matter?

Start date: 01/01/2022

Completed

Extent of Adoption and Effective Data Utilisation from Digitalised Tax Payment Systems and Digital IDs among States’ Taxing Authorities in Nigeria

Start date: 02/01/2022

Completed

Impact of Compulsory e-Payments on Compliance in Eswatini

Start date: 01/01/2022

Completed

Review of Tax Payment Technologies: Uses, Benefits, Drawbacks, and Future Options

Start date: 01/01/2022

Completed

Tax e-Services in Rwanda: Uptake, Impacts and Shifts after COVID-19

Start date: 01/01/2022
Hannelore Niesten
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Associate Postdoctoral Fellow
Jalia Kangave
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Associate Research Fellow
Lucia Rossel
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Research Affiliate
Michael Rogan
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Research Affiliate
Mick Moore
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Research Fellow & Publications Editor
Moyo Arewa
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Programme Director, LoGRI
Ronald Waiswa
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Research Affiliate
Samuel Jibao
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Research Affiliate
Sol Picciotto
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Research Affiliate
Umair Javed
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Research Affiliate
Wilson Prichard
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Associate Research Fellow, ICTD and Chair, LoGRI

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