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

Research in Brief

What is Wrong with African Tax Administration?

December 2020

Mick Moore

Research in Brief

Strengthening Tax-Accountability Links: Fiscal Transparency and Taxpayer Engagement in Ghana and Sierra Leone

November 2020

Vanessa van den Boogaard, Wilson Prichard, Rachel Beach, Fariya Mohiuddin

African Tax Administration Paper

The Impact of Intergovernmental Transfers on Fiscal Behaviour of Local Governments in Ethiopia

November 2020

Dejene Mamo Bekana

Working Paper

Strengthening Tax-Accountability Links: Fiscal Transparency and Taxpayer Engagement in Ghana and Sierra Leone

November 2020

Vanessa van den Boogaard, Wilson Prichard, Rachel Beach, Fariya Mohiuddin

Partner Publication

Governance and Building Back Better

September 2020

Shandana Khan Mohmand

Journal Article

Building a Social Contract? Understanding Tax Morale in Nigeria

August 2020

Neil McCulloch, Tom Moerenhout, Joonseok Yang

Book

How Can Governments of Low-Income Countries Collect More Tax Revenue?

August 2020

Mick Moore, Wilson Prichard

Book

The International Political Economy of Global Tax Governance

April 2020

Martin Hearson

Policy Brief

Mining Taxation in Africa: What Recent Evolution in 2018?

April 2020

Yannick Bouterige, Céline de Quatrebarbes, Bertrand Laporte

Research in Brief

Fuel Subsidy Reform and the Social Contract in Nigeria: a Micro-economic Analysis

April 2020

Neil McCulloch, Tom Moerenhout, Joonseok Yang

Working Paper

Fuel Subsidy Reform and the Social Contract in Nigeria: a Micro-economic Analysis

January 2020

Neil McCulloch, Tom Moerenhout, Joonseok Yang

Research in Brief

Democratisation in Tanzania: No Elections Without Tax Exemptions

January 2020

Ole Therkildsen, Ane Karoline Bak

18 May 2026

The future of development starts with getting tax right

Giulia Mascagni

Taxation is a central part of a new era of development that has fiscal resilience, system change and people at…

28 April 2026

The IRD is finding its mojo

Mick Moore

The government recently promised to build the department a new HQ. Not entirely coincidentally, the IRD itself has recently begun…

24 June 2025

Pakistan’s support for wealth taxes

Max Gallien, Umair Javed, Vanessa van den Boogaard

In a context marked by deepening fiscal constraint, wealth taxes offer a potential solution for Pakistan as they have done…

30 May 2025

Bridging the divide: Rwanda’s quest for equitable digital governance

Elizabeth Bermeo, Fabrizio Santoro

In Rwanda, digital transformation is driven by IremboGov, an integrated e-government platform that streamlines access to essential services. While this…

28 April 2025

Why tax matters in fragile states and how donors can support it

Vanessa van den Boogaard

Fragile contexts are home to 24% of the world’s population (1.9 billion people), and three-quarters (73%) of the world’s extreme…

23 July 2024

Taxing mobile money: Five critical strategies for policymakers

Awa Diouf, Hannelore Niesten, Mary Abounabhan

Revenue authorities, policymakers, industry, and researchers met to explore how taxes on mobile money could be effectively and equitably designed….

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…

Conference: Revisiting the past, looking to future — Moving beyond the fiscal contract?

In person

21 October 2025 – 17:30

•

Timezone: Europe/Oslo

Litteraturhuset, Wergelandsveien, Oslo, Norway

ICTD’s Mick Moore and Vanessa van den Boogaard to participate in panel sessions for the TaxCapDev conference on ‘moving beyond the fiscal contract’.

Taxing Smarter after Aid: Accountability, Equity and Public Finance in a New Global Reality

Virtual

16 October 2025 – 15:30

•

Timezone: America/New_York

Join the ICTD, Accountability Lab, and the TAI Collaborative during the IMF/WB Annual Meetings for an afternoon of discussion on pressing fiscal and fairness issues in the ‘tax era of development’.

Building More Effective and Equitable Tax Systems: Priorities and Strategies for FfD4

In person

3 December 2024 – 10:00

•

Timezone: America/New_York

United Nations Headquarters, East 45th Street, New York, NY, USA

The ICTD will be hosting a side event at the Second Preparatory Committee Session of the Financing for Development Conference.

Panel: Beyond the money: How tax policies are shaping politics and society in Africa

Virtual

12 September 2024 – 15:00

•

Timezone: Europe/London

This interactive panel will discuss the relationship between taxes and trust in the state, elections and public mobilisation, informality, and gendered social relations.