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.
Key Resources
Tax and Governance Library
Making the IMF Work for Sri Lankans: Part 2
March 20, when the IMF Board approved an Extended Fund Facility for Sri Lanka, now seems a long time ago….
How do taxes affect the price of digital financial services?
Can real-time electronic invoicing fix VAT’s problem?
Building trust by earmarking taxes on digital financial services
Making the IMF Work for Sri Lankans
The government of Sri Lanka is negotiating a large conditional loan from the IMF. A formal agreement is likely to…
The Ghana e-levy: Can the latest rate reduction win greater public acceptance and increase revenue?
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…
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…
ICTD hosts tax research study visit for KESRA delegation
ICTD was delighted to welcome a delegation of faculty from the Kenya School of Revenue Authority (KESRA), the Kenya Revenue…
Wilson Prichard Leads Session on Revenue Systems at Harvard Ministerial Leadership Forum
Harvard University hosted its annual Harvard Ministerial Leadership Forum last month welcoming finance and economic planning ministers from Africa, the…
Insights on Ghana’s e-levy: What do we know nearly two years on?
Leveraging Technology for Enhanced Tax Administration: Insights from the 2nd RRA Research Conference
On February 9, 2024, the Rwanda Revenue Authority (RRA) and the International Centre for Tax and Development (ICTD) co-hosted the…
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Taxation is at the centre of the relationship between state and society. In conflict-affected countries, it can be especially critical to rebuilding infrastructure and ensuring sustainable peace and development. When policymakers and international donors approach the task of rebuilding fiscal
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The Uganda Revenue Authority (URA) hosted a workshop to disseminate the results of the research it has done in collaboration with the ICTD on taxing high net worth individuals. The event was attended by about 40 participants from the government,
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Sierd Hadley and Mark Miller from the Overseas Development Institute delivered a seminar titled “The challenges of supporting institutional change: lessons from two decades of public financial management reforms.” Synopsis There is increasing consensus that economic and social development depend
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ICTD Research Director Giulia Mascagni presented her research on taxation in Ethiopia at the TAXDEV policy conference. Governments in low- and middle-income countries (LMICs) need to raise sufficient tax revenues in order to invest in human and physical capital and
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