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

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

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

Research in Brief

Diffusion of OECD Transfer Pricing Regulations in Eastern Africa: Agency and Compliance in Governing Profit-Shifting Behaviour

May 2023
Cassandra Vet

Journal Article

Formalization and its Discontents: Conceptual Fallacies and Ways Forward

April 2023
Max Gallien, Vanessa van den Boogaard

Research in Brief

Are Digital and Traditional Financial Services Taxed the Same? A Comprehensive Assessment of Tax Policies in Nine African Countries

April 2023
Hannelore Niesten

Working Paper

Diffusion of OECD Transfer Pricing Regulations in Eastern Africa: Agency and Compliance in Governing Profit-Shifting Behaviour

April 2023
Cassandra Vet

Working Paper

Are Digital and Traditional Financial Services Taxed the Same? A Comprehensive Assessment of Tax Policies in Nine African Countries

April 2023
Hannelore Niesten

Research in Brief

Assessing the Equity and Redistributive Effects of Taxation Reforms in Nigeria

April 2023
Henry C. Edeh

Working Paper

Strategic Investment Tax Incentives in Africa: The Case of Tax Holidays in Uganda

April 2023
Ronald Waiswa, Solomon Rukundo

Working Paper

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

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

Working Paper

Towards an Effective Taxpayer Complaint Handling Mechanism: The Case for a Tax Ombudsman in Uganda

March 2023
Solomon Rukundo

Working Paper

How Might the National Revenue Authority of Sierra Leone Enhance Revenue Collection by Taxing High Net Worth Individuals?

March 2023
Jalia Kangave, Giovanni Occhiali, Ishmail Kamara

Partner Publication

The Alternatives to Universal Tax Registration in Sri Lanka

March 2023
Mick Moore, Nishan de Mel

Virtual

17 April 2024 – 14:00

•

Timezone: UTC

A panel of researchers and practitioners are set to discuss the role that targets can play in building tax capacity. Are optimistic targets helpful or hurtful? And how can we make targets better?

Virtual

19 July 2023 – 15:00

•

Timezone: Europe/Paris

While property taxation constitutes a major revenue source for subnational governments, it remains one of the most underperforming in lower-income countries. This is but one example of how, in many countries, subnational governments’ revenue-raising efforts are frequently ineffective, inequitable, and

In person

13 June 2023 – 09:00

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Timezone: Africa/Nairobi

Nairobi Serena Hotel, Nairobi, Kenya
The Local Government Revenue Initiative (LoGRI) is hosting its Inaugural conference from June 13-15 in Nairobi. The conference aims to unite government administrators, policymakers, and applied researchers to explore strategies for building stronger property tax systems.

In person

5 June 2023 – 09:00

•

Timezone: Africa/Dar_es_Salaam

Nairobi Serena Hotel, Nairobi, Kenya
The ICTD is hosting a research and policy conference in Nairobi on the future of global tax governance in partnership with the Kenya School of Revenue Administration, and in collaboration with the the Committee on Fiscal Studies at the University

Current

Traditional Leaders, Taxation, and Statebuilding in Sierra Leone

Start date: 01/04/2024

Completed

Mobile money and quality of tax administration and tax policy in developing countries

Start date: 16/08/2023

Completed

Tax compliance and Digital Financial Services in Burkina Faso: The role of formal and informal

Start date: 01/08/2023

Completed

The impact of mobile money taxation on SACCOS and their members in Tanzania

Start date: 02/08/2023

Completed

The impact of taxation on mobile money agents: a case study on Cameroon

Start date: 09/08/2023

Completed

New taxpayer registration through ID – impacts on formalisation and revenue

Start date: 20/10/2025

Completed

E-Levy and merchant payment exemptions in Ghana

Start date: 09/08/2023

Completed

Perceptions, Impact, and Equity of Mobile Money taxation: The case of Ghana’s E-levy

Start date: 03/05/2023

Current

Taxation of High Net Worth Individuals in Sierra Leone

Start date: 14/06/2021

Completed

Does the Expansion of Tax Demands Lead to Greater Political Engagement and Demands for Accountability? Evidence from a Property Tax Reform in Sierra Leone

Start date: 20/10/2022

Completed

Can Traditional Political Institutions Help the State Raise Taxes? Experimental Evidence from Sierra Leone

Start date: 01/09/2022

Completed

The Collateral Effects of Evictions on Property Tax Morale: Class, Preferences and Signals from the State

Start date: 03/11/2021
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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