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

Beyond Greed: Why Armed Groups Tax

November 2021
Tanya Bandula-Irwin, Max Gallien, Ashley Jackson, Vanessa van den Boogaard, Florian Weigand

Working Paper

Assessing the Equity and Redistributive Effects of Taxation Reforms in Nigeria

November 2021
Henry C. Edeh

Research in Brief

There and Back Again: The Making of Uganda’s Mobile Money Tax

October 2021
Adrienne Lees, Doris Akol

Book

The Politics and History of Global Tax Governance

September 2021
Martin Hearson, Thomas Rixen

Working Paper

There and Back Again: The Making of Uganda’s Mobile Money Tax

July 2021
Doris Akol, Adrienne Lees

Journal Article

Fuel subsidy reform and the social contract in Nigeria: A micro-economic analysis

June 2021
Neil McCulloch, Tom Moerenhout, Joonseok Yang

Working Paper

Taxation and Customs Reforms in Fragile States: Between Bargaining and Enforcement

May 2021
Thomas Cantens, Gaël Raballand

Journal Article

Trade Tax Evasion and the Tax Rate: Evidence from Transaction-level Trade Data

April 2021
Andualem T. Mengistu, Kiflu G. Molla, Giulia Mascagni

Working Paper

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

March 2021
Vanessa van den Boogaard, Fabrizio Santoro

Working Paper

Tax Certainty? The Private Rulings Regime in Uganda in Comparative Perspective

January 2021
Samuel Kahima, Solomon Rukundo, Victor Phillip Makmot

African Tax Administration Paper

Tax Amnesties in Africa: An Analysis of the Voluntary Disclosure Programme in Uganda

December 2020
Solomon Rukundo

Book

The Political Science of Global Tax Governance

December 2020
Martin Hearson, Thomas Rixen
16 October 2017 – 09:00

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Best Western Premier Garden Hotel, Berkeley Road, Entebbe, Uganda

The ICTD hosted its 6th Annual Centre Meeting in association with the Uganda Revenue Authority. DAY 1 PRESENTATIONS (Monday, 16 October 2017) 1. Tax Treaty Policies for Developing Countries Catherine Ngina Mutava, ICTD Researcher in International Tax (Tax Treaties) &

12 September 2017 – 09:00

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Transcorp Hilton Abuja, Aguiyi Ironsi Street, Abuja, Nigeria

The ICTD launched the Nigerian Tax Research Network (NTRN) at a three-day event on the theme: “Revenue Beyond Oil Reliance.” Funded by the Bill and Melinda Gates Foundation, the NTRN’s purpose is to support the generation and exchange of tax

8 August 2017 – 00:00

•

Institute of Development Studies, Falmer, United Kingdom

The ICTD is pleased to annouce a new four-day course on Taxation and Transparency to be held at the Institute of Development Studies from August 8-11th. https://youtu.be/L4N4p7agD8U The Topic: There is now very substantial and growing interest in tax transparency

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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