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

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

Virtual

8 February 2022 – 14:00

•

Timezone: Europe/London

Watch the event recording here. On February 8th, the ICTD’s Research Director Dr Giulia Mascagni will be speaking as a panellist at an event focusing on taxpayer education. Read her paper on the role of taxpayer education in Africa, on

Virtual

1 February 2022 – 14:00

•

Timezone: Europe/London

The ICTD’s Research Director Giulia Mascagni will be beginning this spring’s Tax for Development webinar series. This upcoming webinar, The Tax Side of the Pandemic: Compliance Shifts and Funding for Recovery in Rwanda, is the first of a series of

Virtual

14 December 2021 – 15:00

•

Timezone: Europe/Paris

In an upcoming webinar to be held on December 14, at 3pm (Paris time) by the French Inter-ministry Exchange and Coordination Platform on the Mobilisation of Domestic Public Resources (MRIP), ICTD research fellow Dr. Giovanni Occhiali will be presenting and

Virtual

2 December 2021 – 14:00

•

Timezone: Europe/London

A central aspect of institutional development in developing economies is building tax systems capable of raising revenues from broad tax bases; i.e., acquiring fiscal capacity. Improved fiscal capacity allows countries to generate much-needed resources for the provision of public goods

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
Adrienne Lees
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Researcher
Ahsan Zia Farooqui
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Doctoral Fellow
Farooq Chatha
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Doctoral Fellow
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
Nicolas Orgeira Pillai
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Doctoral Fellow
Headshot of Oyebola Okunogbe
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Research Affiliate
Philip M. Kargbo
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Research Affiliate
Rasmus Corlin Christensen
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Research Affiliate
Rhiannon McCluskey
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Research Affiliate
Ronald Waiswa
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Research Affiliate
Samuel Jibao
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Research Affiliate
Sol Picciotto
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Research Affiliate
Tanya Bandula-Irwin
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Research Affiliate
Tovony Randriamanalina
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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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