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

State Visibility and the Fiscal Contract: Experimental Evidence from Tanzania

August 2026

Revocatus Paul, Jonathan Karver, Christopher Hoy, Ephraim Mdee, Massaga Fimbo, Zain Chaudry

Working Paper

State Visibility and the Fiscal Contract: Experimental Evidence from Tanzania

August 2026

Revocatus Paul, Jonathan Karver, Christopher Hoy, Ephraim Mdee, Massaga Fimbo, Zain Chaudry

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

Journal Article

The state-capital nexus in fragile contexts: a case study of tax relations in Somalia

August 2025

Gayatri Sahgal

Policy Brief

Public Support for Wealth and Progressive Taxes in Pakistan

June 2025

Max Gallien, Umair Javed, Vanessa van den Boogaard

Working Paper

Participation, Legitimacy and Fiscal Capacity in Weak States: Evidence from Participatory Budgeting

June 2025

Kevin Grieco, Abou Bakarr Kamara, Niccoló Meriggi, Julian Michel, Wilson Prichard

Briefing

First Draft of the FfD4 Outcome Document: Recommendations on Domestic Public Resources

April 2025

Research in Brief

Tax Revenue Mobilisation in Conflict-affected Developing Countries

February 2025

Vanessa van den Boogaard, Wilson Prichard, Nikola Milicic, Matthew Benson, Deanndre Chen

Journal Article

Taxing high-net-worth individuals in Nigeria: Challenges and opportunities for policy-makers from a preliminary investigation

February 2025

Giovanni Occhiali, Jalia Kangave, Hamza Ahmed Khan

7 September 2020

How governments can use the coronavirus pandemic to build better tax systems

Anna Custers, Benjamin Holzman, Roel Dom

Amid the Covid-19 pandemic, changes that might ordinarily take a few years are now occurring in the span of just…

19 August 2020

The Participation Dividend of Taxation in DRC and Beyond: Recent Evidence and Paths for Future Inquiry

Elie Kabue Ngindu, Jonathan Weigel

One of the strongest arguments for investing in the tax capacity of developing countries is the supposed participation dividend of…

30 July 2020

Insecurity underpins property rights in Lagos – no matter what class you are

Olly Owen, Tom Goodfellow

Recurrent episodes of marginal communities being evicted from the waterfronts of Lagos have made global media headlines over the last…

7 July 2020

Building coalitions to promote equitable taxation beyond the Covid era

Jason Lakin, Paolo de Renzio, Vanessa van den Boogaard

This piece is co-published with the International Budget Partnership. Since its onset, governments the world over have responded to the…

29 June 2020

How can mirror statistics help combat customs fraud in developing countries?

Christopher Grigoriou, Gaël Raballand

International money laundering and international illicit financial flows (IFFs) are major problems for poor and rich countries alike, but especially…

8 June 2020

How can civil society help achieve more equitable and accountable tax systems?

Vanessa van den Boogaard

There is growing international attention on tax collection in low-income countries. This attention is only amplifying in light of the…

28 November 2023

Can the UK’s new international development strategy support fairer and more effective taxation systems?

Wilson Prichard, Martin Hearson, Max Gallien

Last week, the UK government published a new White Paper on International Development which sets out its approach to international…

9 August 2023

Global tax governance: Understanding the past, charting the future

This week, the UN released the advance version of the Secretary General’s report on the “Promotion of inclusive and effective…

2 February 2023

Call for research proposals: Taxing the wealthy in lower-income countries

Taxation of wealthy individuals – broadly those with relatively high incomes and/or wealth as compared to national populations – presents…

2 February 2023

First tax conference in Sierra Leone hailed a success

On December 7th and 8th, over 100 policymakers, researchers, members of civil society, and other stakeholders gathered at the Radisson…

19 January 2023

Call for Applications: Four fully-funded PhD scholarships in tax and development

The International Centre for Tax and Development (ICTD) is a research centre aiming to improve tax policy and administration in…

5 December 2022

Researchers and policymakers to discuss tax collection for Sierra Leone’s development

On December 7th and 8th, over 100 policymakers, researchers, members of civil society, and other stakeholders will gather at the…

Enhancing Transparency, Accountability and Effectiveness of Tax Expenditures

In person

15 October 2026 – 09:00

•

Timezone: Bangkok time, GMT+7

Tax expenditures, including exemptions, deductions, credits and reduced rates, are among the most widely used tax policy tools, yet they are often costly, poorly governed and subject to limited scrutiny. Revenue foregone through tax expenditures worldwide amounts to around USD

A Roadmap for Fiscal Sustainability: Taxing Smarter for Growth and Equity | Global Partnerships Conference side event

Virtual

19 May 2026 – 15:05

•

Timezone: Europe/London

Organised on the sidelines of the Global Partnerships Conference, our side event will provide practical lessons drawn from research on tax reform in lower-income countries.

Webinar: The Role of ODA in Strengthening the Capacity of Accountability Stakeholders for Domestic Revenue Mobilisation

Virtual

9 April 2026 – 13:00

•

Timezone: Europe/London

This webinar, hosted by ATI’s Consultative Group 4, will look into the role of Official Development Assistance in building up the capacity of “accountability stakeholders” — including civil society, academia, and the media — around domestic revenue mobilisation.

Lecture: The need for more inclusive, equitable tax and multilateral systems

Virtual

3 December 2025 – 16:00

•

Timezone: Europe/London

Fresh from the UN Tax Convention negotiations in Nairobi earlier this month, Mukumba will discuss why reforming the global tax architecture matters for everyone, not just the global South that is pushing for change.

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