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
Tax and Governance Library
Cannabis taxation – A new revenue source for development?
In recent years, the legalisation of cannabis – initially for medical use, and increasingly for recreational use – has become…
Open Societies, Tax, and the British Aid Programme
What is the connection between taxation and more open societies that the British aid programme aims to support? In long-term…
Informal Work and Auto-Entrepreneurship Laws in the Maghreb: What can Tunisia learn from Morocco?
Informal economies in North Africa have frequently captured public attention in recent years. They not only make up over half…
The Addis Tax Initiative Declaration 2025: Renewing commitment for action on domestic revenue mobilisation
It is widely recognised that “business as usual” will not close the estimated financing gap of USD 2.5 trillion that…
Civil society organisations and taxation: Emerging trends and priorities
During the summer of 2020, the International Budget Partnership (IBP) and the International Centre for Tax and Development (ICTD) worked…
Taxpayer education: Why it matters and how research can help
Despite being recognised as a critical aspect of tax compliance, taxpayer knowledge is a very under-explored topic. Using evidence from…
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…
Virtual
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Timezone: Europe/London
The use of tax treaties by developing countries is controversial, to say the least. Best case scenario? Tax treaties help to attract foreign direct investment by reducing the risk of double taxation. Evidence for this is weak. Worst case scenario?
Virtual
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Timezone: Europe/London
This forum will be anchored around addressing Sri Lanka’s debt crisis. Through this forum, Verité Research will Present research and analysis pertaining to debt management and fiscal reforms, including potential interventions on government revenue and expenditure. Provide specific ideas and
Virtual
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Timezone: Europe/London
Unlike most sources of local revenue, responsibility for the different aspects of property tax administration in Africa is often split between central and local authorities. In many countries, central governments have, since the colonial period, retained responsibility for land titling,
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The Advocata Institute launches its latest public policy discussion series ‘DeepDive’. The series will commence with several discussions on the topic “How can we improve Sri Lanka’s Debt Sustainability?”. The discussion series will kickstart with a lecture on the same
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