Aerial overhead township and wealthy suburb in South Africa

Research Theme

Tax, Welfare and Inequality

Tax policy and tax administration can have a big impact on who does or does not pay their fair share, on economic incentives, and thus on levels of poverty and the distribution of income and welfare. Research under this theme focuses on developing a better understanding, in specific contexts, of the complex economic and political linkages between how governments tax, how their national economies perform, and how well their citizens live. Some of our specific concerns are: the taxation of high net worth individuals; efficient business taxation; and the taxation of socially-harmful activities like smoking tobacco.

Check our latest work on the taxation of high-net-worth individuals

Aerial overhead township and wealthy suburb in South Africa

Led By

Nothing to show.

Tax, Welfare and Inequality Library

Research in Brief

How Might the National Revenue Authority of Sierra Leone Enhance Revenue Collection by Taxing High Net Worth Individuals?

September 2024
Jalia Kangave, Giovanni Occhiali, Ishmail Kamara, Evert-jan Quak

Research in Brief

Taxing High Net Worth Individuals in Nigeria: Preliminary Insights and the Case of Borno State

July 2024
Giovanni Occhiali, Jalia Kangave, Hamza Ahmed Khan

Working Paper

Taxing High Net Worth Individuals in Nigeria: Preliminary Insights and the Case of Borno State

April 2024
Giovanni Occhiali, Jalia Kangave, Hamza Ahmed Khan

Journal Article

How to improve tax compliance by wealthy individuals? Evidence from Uganda

November 2023
Fabrizio Santoro, Ronald Waiswa

Research in Brief

Mobile Money Taxation and Informal Workers: Evidence from Ghana’s E-Levy

September 2023
Nana Akua Anyidoho, Max Gallien, Michael Rogan, Vanessa van den Boogaard

Research in Brief

Explaining Informal Taxation and Revenue Generation: Evidence from south-central Somalia

August 2023
Vanessa van den Boogaard, Fabrizio Santoro

Research in Brief

Between God, the People, and the State: Citizen Conceptions of Zakat

August 2023
Max Gallien, Umair Javed, Vanessa van den Boogaard

Research in Brief

Zakat, Non-State Welfare Provision and Redistribution in Times of Crisis: Evidence from the Covid-19 Pandemic

August 2023
Max Gallien, Umair Javed, Vanessa van den Boogaard

Working Paper

Between God, the People, and the State: Citizen Conceptions of Zakat

June 2023
Max Gallien, Umair Javed, Vanessa van den Boogaard

Journal Article

Formalization and its Discontents: Conceptual Fallacies and Ways Forward

April 2023
Max Gallien, Vanessa van den Boogaard

Working Paper

Zakat, Non-State Welfare Provision and Redistribution in Times of Crisis: Evidence from the Covid-19 Pandemic

April 2023
Max Gallien, Umair Javed, Vanessa van den Boogaard

Research in Brief

Assessing the Equity and Redistributive Effects of Taxation Reforms in Nigeria

April 2023
Henry C. Edeh
12 September 2017 – 09:00

•

Transcorp Hilton Abuja, Aguiyi Ironsi Street, Abuja, Nigeria

The ICTD launched the Nigerian Tax Research Network (NTRN) at a three-day event on the theme: “Revenue Beyond Oil Reliance.” Funded by the Bill and Melinda Gates Foundation, the NTRN’s purpose is to support the generation and exchange of tax

8 August 2017 – 00:00

•

Institute of Development Studies, Falmer, United Kingdom

The ICTD is pleased to annouce a new four-day course on Taxation and Transparency to be held at the Institute of Development Studies from August 8-11th. https://youtu.be/L4N4p7agD8U The Topic: There is now very substantial and growing interest in tax transparency

Completed

What is the distributional impact of the income and consumption tax reforms in Liberia?

Start date: 19/09/2023

Completed

The impact of mobile money taxation on financial inclusion: The case of the Kenyan excise duty

Start date: 20/07/2022

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

The Political Economy of Progressive Property Tax Reform: Evidence from Pakistan

Start date: 01/11/2022

Current

Tobacco tax reform in West Africa

Start date: 22/10/2018

Current

The fiscal and public health impact of a change in tobacco excise taxes in Ghana

Start date: 22/11/2019

Completed

Estimating the Impact of Tax or Price Measures on Tobacco Smoking Onset and Cessation

Start date: 18/11/2019

Completed

Taxation of High Net Worth Individuals (HNWIs) in Rwanda

Start date: 26/11/2018
Adrienne Lees
View bio
Researcher
Ahsan Zia Farooqui
View bio
Doctoral Fellow
Headshot of Ezera Madzivanyika
View bio
Research Affiliate
Farooq Chatha
View bio
Doctoral Fellow
Hannelore Niesten
View bio
Associate Postdoctoral Fellow
Jalia Kangave
View bio
Associate Research Fellow
Michael Rogan
View bio
Research Affiliate
Mick Moore
View bio
Research Fellow & Publications Editor
Nana Akua Anyidoho
View bio
Research Affiliate
Rhiannon McCluskey
View bio
Research Affiliate
Ronald Waiswa
View bio
Research Affiliate
Umair Javed
View bio
Research Affiliate
Wilson Prichard
View bio
Associate Research Fellow, ICTD and Chair, LoGRI

Sign up to our Newsletter

Stay up to date with the latest articles, publications, events and more.