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

Policy Brief

What are ‘Tax Expenditures’ and How Big are Energy-Related Tax Expenditures?

October 2019
Roel Dom, Neil McCulloch

Partner Publication

Nigeria: No longer an oil state?

August 2019
Sarah Burns, Olly Owen

Working Paper

Democratisation in Tanzania: No Elections Without Tax Exemptions

June 2019
Ole Therkildsen, Ane Karoline Bak

Research in Brief

Taxing Government: The Case of the Uganda Revenue Authority’s Public Sector Office

January 2019
Henry Saka, Ronald Waiswa, Jalia Kangave

Journal Article

China’s Challenge to International Tax Rules and the Implications for Global Economic Governance

November 2018
Martin Hearson, Wilson Prichard

Journal Article

Does Fiscal Decentralization Enhance Citizens’ Access to Public Services and Reduce Poverty? Evidence from Côte d’Ivoire Municipalities in a Conflict Setting

September 2018
Tiangboho Sanogo

Research in Brief

What Explains the Recent Calls for Reinstatement of a Tax Considered Unpopular? An Analysis of Graduated Tax in Uganda

July 2018
David Bakibinga, Jalia Kangave, Dan Ngabirano

Policy Brief

Tax Reform for Low Income Countries: Five Ideas for Simplifying Tax Systems to Fit Local Realities

June 2018
Wilson Prichard

Book

Chapter 13: Taxation and Development

June 2018
Mick Moore

Journal Article

Colonial Legacy, State-building and the Salience of Ethnicity in Sub-Saharan Africa

June 2018
Merima Ali, Odd-Helge Fjeldstad, Boqian Jiang, Abdulaziz B. Shifa

Working Paper

Tax in Development: Towards a Strategic Aid Approach

May 2018
Olav Lundstøl

Book

Taxing Africa: Coercion, Reform and Development

May 2018
Mick Moore, Wilson Prichard, Odd-Helge Fjeldstad
15 June 2020 – 14:00

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Katajanokanlaituri 6, Helsinki, Finland

On June 15th, the ICTD’s founder and Senior Fellow Professor Mick Moore (pictured on the left) will be giving a webinar in a new series hosted by the United Nations University World Institute for Development Economics Research (UNU-WIDER). He will

21 November 2019 – 04:00

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The University of Papua New Guinea University National Capital District, Port Moresby 134, Papua New Guinea

Join the final Toktok Bilong Strongim Nesen discussion series event for 2019 in a fascinating public discussion themed ‘Billions from Betel Nut? Taxation, Growth and Governance’. It will be held at the University of Papua New Guinea on Thursday 21

25 September 2018 – 18:00

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Munk School of Global Affairs and Public Policy, Bloor Street West, Toronto, ON, Canada

The Munk School of Global Affairs and Public Policy is hosting a launch of our book Taxing Africa: Coercion, Reform and Development. The event will be held on Tuesday September 25th from 6:00 – 8:00pm in the Round Room on

19 September 2018 – 18:30

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Khalili Lecture Theatre, SOAS

The Royal African Society is hosting a launch of our newly published book Taxing Africa: Coercion, Reform and Development, the latest in the African Arguments Series. The event will be held at SOAS in London. Speakers: Mick Moore, Professorial Fellow,

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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