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

Research in Brief

Mandating Digital Tax Tools as a Response to Covid: Evidence from Eswatini

February 2023
Fabrizio Santoro, Razan Amine

Journal Article

Tax and governance in rural areas: The implications of inefficient tax collection

February 2023
Vanessa van den Boogaard, Rachel Beach

Journal Article

The Tax Side of the Pandemic: Shifts in Compliance Attitudes and Perceptions in Rwanda

February 2023
Giulia Mascagni, Fabrizio Santoro

African Tax Administration Paper

The Tax Response to Covid-19 in Ethiopia: Lessons for the Future

January 2023
Mulugeta Akalu, Misganaw Gashaw Beza, Zerihun Asegid

Factsheet

Taxation of digital financial services in Kenya

January 2023
Hannelore Niesten, Mary Abounabhan

Factsheet

Taxation of digital financial services in Côte d’Ivoire

January 2023
Hannelore Niesten, Mary Abounabhan

Factsheet

Taxation of digital financial services in Uganda

January 2023
Hannelore Niesten, Mary Abounabhan

Working Paper

The Political Economy of South Africa’s Carbon Tax

November 2022
Lucy Baker

Working Paper

Growth or Goods: Examining Tax Morale Among Property Owners in Lagos

November 2022
Nicole E. Wilson, Leah R. Rosenzweig

Journal Article

Financing governance beyond the state: Informal revenue generation in south-central Somalia

October 2022
Vanessa van den Boogaard, Fabrizio Santoro

Working Paper

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

September 2022
Wilson Prichard

Book

Property Taxes and State Incapacity in Pakistan

June 2022
Muhammad Mujtaba Piracha
24 May 2018 – 16:00

•

Munk School of Global Affairs, Devonshire Place, Toronto, ON, Canada

Taxation is at the centre of the relationship between state and society. In conflict-affected countries, it can be especially critical to rebuilding infrastructure and ensuring sustainable peace and development. When policymakers and international donors approach the task of rebuilding fiscal

6 April 2018 – 10:00

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Uganda Revenue Authority, Nakawa – Jinja Road, Kampala, Uganda

The Uganda Revenue Authority (URA) hosted a workshop to disseminate the results of the research it has done in collaboration with the ICTD on taxing high net worth individuals. The event was attended by about 40 participants from the government,

5 April 2018 – 13:00

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Institute of Development Studies, Falmer, Brighton, UK

Sierd Hadley and Mark Miller from the Overseas Development Institute delivered a seminar titled “The challenges of supporting institutional change: lessons from two decades of public financial management reforms.” Synopsis There is increasing consensus that economic and social development depend

23 March 2018 – 09:30

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Institute for Fiscal Studies, Ridgmount Street, London, UK

ICTD Research Director Giulia Mascagni presented her research on taxation in Ethiopia at the TAXDEV policy conference. Governments in low- and middle-income countries (LMICs) need to raise sufficient tax revenues in order to invest in human and physical capital and

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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