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
24 May 2018 – 16:00

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Munk School of Global Affairs, Devonshire Place, Toronto, ON, Canada

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

6 April 2018 – 10:00

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Uganda Revenue Authority, Nakawa – Jinja Road, Kampala, Uganda

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,

5 April 2018 – 13:00

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Institute of Development Studies, Falmer, Brighton, UK

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

23 March 2018 – 09:30

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Institute for Fiscal Studies, Ridgmount Street, London, UK

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

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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