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

Working Paper

Protest Matters: The Effects of Protests on Economic Redistribution

December 2023
Belinda Archibong, Tom Moerenhout, Evans Osabuohien

Journal Article

The Politics of Taxation and Tax Reform in Times of Crisis: Covid-19 and Attitudes towards Taxation in Sierra Leone

September 2023
Nicolas Orgeira Pillai, Vanessa van den Boogaard, Wilson Prichard

Research in Brief

Beyond Greed: Why Armed Groups Tax

August 2023
Tanya Bandula-Irwin, Max Gallien, Ashley Jackson, Vanessa van den Boogaard, Florian Weigand

Research in Brief

Explaining Informal Taxation and Revenue Generation: Evidence from south-central Somalia

August 2023
Vanessa van den Boogaard, Fabrizio Santoro

Research in Brief

The Politics of Taxation and Tax Reform in Times of Crisis: Covid-19 and Attitudes Towards Taxation in Sierra Leone

August 2023
Vanessa van den Boogaard, Wilson Prichard, Nicolas Orgeira Pillai

Research in Brief

Between God, the People, and the State: Citizen Conceptions of Zakat

August 2023
Max Gallien, Umair Javed, Vanessa van den Boogaard

Research in Brief

Unpacking ‘Tax Morale’: Distinguishing Between Conditional and Unconditional Views of Tax Compliance

August 2023
Wilson Prichard

Research in Brief

Catch Them If You Can: The Politics and Practice of a Taxpayer Registration Exercise

August 2023
Max Gallien, Giovanni Occhiali, Vanessa van den Boogaard

Working Paper

Missing the Forest for the Trees: Ekiti State’s Quest for Forestry Revenue and its Impact on Forest Management

August 2023
Giovanni Occhiali, Michael Falade

Research in Brief

Tax and Governance in the Context of Scarce Revenues: Inefficient Tax Collection and its Implications in Rural West Africa

August 2023
Vanessa van den Boogaard, Rachel Beach

Working Paper

Taxing Mobile Money in Kenya: Impact on Financial Inclusion

June 2023
Awa Diouf, Marco Carreras, Fabrizio Santoro

Working Paper

Between God, the People, and the State: Citizen Conceptions of Zakat

June 2023
Max Gallien, Umair Javed, Vanessa van den Boogaard

Virtual

8 February 2022 – 14:00

•

Timezone: Europe/London

Watch the event recording here. On February 8th, the ICTD’s Research Director Dr Giulia Mascagni will be speaking as a panellist at an event focusing on taxpayer education. Read her paper on the role of taxpayer education in Africa, on

Virtual

1 February 2022 – 14:00

•

Timezone: Europe/London

The ICTD’s Research Director Giulia Mascagni will be beginning this spring’s Tax for Development webinar series. This upcoming webinar, The Tax Side of the Pandemic: Compliance Shifts and Funding for Recovery in Rwanda, is the first of a series of

Virtual

14 December 2021 – 15:00

•

Timezone: Europe/Paris

In an upcoming webinar to be held on December 14, at 3pm (Paris time) by the French Inter-ministry Exchange and Coordination Platform on the Mobilisation of Domestic Public Resources (MRIP), ICTD research fellow Dr. Giovanni Occhiali will be presenting and

Virtual

2 December 2021 – 14:00

•

Timezone: Europe/London

A central aspect of institutional development in developing economies is building tax systems capable of raising revenues from broad tax bases; i.e., acquiring fiscal capacity. Improved fiscal capacity allows countries to generate much-needed resources for the provision of public goods

Completed

From Hand to Mouse Redux: Data, Technology and Tax Administration in Africa: A Review of Existing Evidence

Start date: 01/01/2022

Current

Comparison of Taxation of DFS Versus Traditional Financial Services in Nine African Countries

Start date: 01/01/2022

Completed

Digital Payment Tax Factsheets

Start date: 01/01/2022

Completed

Taliban Taxation System in Afghanistan

Start date: 01/02/2021

Current

Fiscal Decentralization and Intergovernmental Fiscal Relations in sub-Saharan Africa: A critical literature survey and perspective for future research

Start date: 01/11/2020

Current

The Mobile Money Tax in Uganda: Study of the Policymaking Process

Start date: 28/04/2021

Current

Revenue shortfalls from domestic and trade taxes in the wake of COVID: evidence from Eswatini, Rwanda, Uganda, Sierra Leone and South Africa

Start date: 04/05/2020

Current

The impact of intergovernmental transfers on fiscal behaviors of local governments in Ethiopia

Start date: 15/06/2019

Completed

Tax Collection and Bureaucrat Accountability: Experimental Evidence from the DRC

Start date: 15/03/2019

Current

Mining Taxation – Fondation pour les Etudes et Recherches sur le Développement International (FERDI)

Start date: 14/01/2019

Current

Energy-related Tax Expenditures in Africa

Start date: 07/01/2019

Completed

Economic and Political Consequences of Revenue Composition across States in Nigeria

Start date: 18/04/2018
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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