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.

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Key Resources

Report

Taxing Smarter: Advancing Reform Through Research and Partnership

July 2026

Policy Brief

Governing the Exchange of Tax Data in Digital Public Infrastructure: Law, Rights, and the Protection of Citizens in Data-Driven Systems

July 2026

Daisy Ogembo, Hannelore Niesten

Journal Article

Citizens’ aid preferences amid state collapse: Experimental evidence from Haiti

April 2026

Ana Isabel López García, Sarah Berens

Partner Publication

Digital Payments: Opportunities and Challenges for African Tax Administrations

October 2025

Fabrizio Santoro, Lucia Rossel

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

3 February 2023

Taxes on digital financial services in Africa – An unlevel playing field

Hannelore Niesten

Taxing transactions made via digital financial services differently from those made via traditional banking services can have unintended consequences In…

17 January 2023

Calling all Latin American and Caribbean Ministers to rethink global taxation

José Antonio Ocampo

As I participate in the World Economic Forum in Davos this week, I feel a keen sense of urgency. We…

9 January 2023

Mobile money tax: Is there a gender gap?

Hannelore Niesten, Mary Abounabhan

Gender and tax: As Africa increasingly introduces specific taxes on digital financial services (DFS) such as mobile money, do DFS…

17 November 2022

Identity issues: Four challenges for digital IDs in Africa’s tax systems

Fabrizio Santoro, Moyo Arewa, Celeste Scarpini

From streamlining primary healthcare to amplifying agricultural outcomes, digital IDs matter. Here are some of the reasons why……

24 October 2022

How should Africa’s digital payments be taxed?

Philip Mader

Africa’s governments need tax revenue to fund everything from education and social welfare to paying international debts. No wonder governments…

14 October 2022

Tanzania to waive electronic money transfer levy, except on mobile money?

Hannelore Niesten

From 1st October 2022 Tanzania eliminated the levies on certain electronic money transfers, but not on mobile money….

27 July 2026

ICTD launches report on 15 years of research and the future of development finance

The International Centre for Tax and Development (ICTD) has officially released its major report, Taxing Smarter: Advancing Reform Through Research…

21 July 2025

Taxing Smarter: How Research Collaboration is Strengthening Tax Systems in Africa

Amidst growing fiscal pressures, rising debt service costs, and shrinking aid budgets, strengthening domestic resource mobilisation (DRM) has become an…

4 July 2024

ICTD hosts tax research study visit for KESRA delegation

Giulia Mascagni, Bernard Baimwera

ICTD was delighted to welcome a delegation of faculty from the Kenya School of Revenue Authority (KESRA), the Kenya Revenue…

10 May 2024

Wilson Prichard Leads Session on Revenue Systems at Harvard Ministerial Leadership Forum

Wilson Prichard

Harvard University hosted its annual Harvard Ministerial Leadership Forum last month welcoming finance and economic planning ministers from Africa, the…

1 March 2024

Insights on Ghana’s e-levy: What do we know nearly two years on?

A two-day workshop opened in Accra, Ghana, on the topic ‘Taxing mobile money: Lessons and ways forward’. Research findings and…

10 February 2024

Leveraging Technology for Enhanced Tax Administration: Insights from the 2nd RRA Research Conference

Fabrizio Santoro, Denis Mukama

On February 9, 2024, the Rwanda Revenue Authority (RRA) and the International Centre for Tax and Development (ICTD) co-hosted the…

Webinar: Getting Targets Right – How much tax can low-income countries raise?

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 Workshops: Policy Design for Effective Property Taxation

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

Conference: Building Progressive & Equitable Property Tax Systems in Lower-Income Countries

In person

13 June 2023 – 09:00

•

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.

Conference: Global Tax Governance at a Crossroads

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