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
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’s ‘The Routledge Handbook of Smuggling’ book editor featured on ‘Between the Lines’ podcast
The tax story behind the Sri Lankan crisis
Announcing the Local Government Revenue Initiative (LoGRI)
In 2017, the ICTD launched the Africa Property Tax Initiative (APTI) to support efforts to strengthen property taxation across Africa….
Job Opportunity: Programme Manager, DIGITAX
Closing date for applications: Saturday, 30th April 2022 The International Centre for Tax and Development is seeking a Programme Manager…
DIGITAX working papers examine the intersection between technology, tax policies & collection methods
DIGITAX is a new ICTD research programme aimed at generating knowledge and evidence to support governments in overcoming the challenges…
New World Bank framework for tax reform developed in partnership with the ICTD
In many developing countries, tax revenues remain far below levels needed to provide citizens with basic services or fund extra…
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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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