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

10 June 2015

Making VAT more visible can be an efficient tool in building a tax-paying culture

A new study shows that Value-Added-Tax can be used to educate people outside the reach of direct income taxation on…

16 April 2015

The Sustainable Development Goals – Reject Tax Targeting

Mick Moore, Nancy Birdsall, Nora Lustig, Odd-Helge Fjeldstad, Richard Bird, Richard Manning, Wilson Prichard

There is good news in the agenda for the Third Financing for Development Conference to be held in Addis Ababa…

14 April 2015

ICTD Supports New Project On Conflict And Taxation In Congo

The International Centre for Tax and Development (ICTD) is supporting two new and important projects in the Democratic Republic of…

23 January 2015

Governing Lagos: The Politics of Reform in Nigeria’s Megacity

An excellent new study shows how reforming Governors of Lagos State, Nigeria constructed a new social contract around taxation In fifteen years,…

19 February 2014

India’s firm stance on tax could actually help investors

Mick Moore

India keeps getting into arguments with foreign firms over tax; is it wise to do so? The Financial Times,…

14 August 2012

Understanding the Tax Man: How to improve public revenues in Sri Lanka

Mick Moore

In November of last year I visited Colombo, Sri Lanka, for a conference on tax and development. It was organised…

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.