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

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Tax, Welfare and Inequality Library

Working Paper

Towards an Effective Taxpayer Complaint Handling Mechanism: The Case for a Tax Ombudsman in Uganda

March 2023
Solomon Rukundo

Working Paper

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

March 2023
Jalia Kangave, Giovanni Occhiali, Ishmail Kamara

Journal Article

The VAT in practice: equity, enforcement, and complexity

September 2022
Giulia Mascagni, Roel Dom, Fabrizio Santoro, Denis Mukama

Working Paper

Small Nets for Big Fish? Tax Enforcement on the Richest – Evidence from Uganda

June 2022
Fabrizio Santoro, Ronald Waiswa

Journal Article

No smoking gun: tobacco taxation and smuggling in Sierra Leone

June 2022
Giovanni Occhiali, Max Gallien

Working Paper

The Likely Fiscal and Public Health Effects of an Excise Tax on Sugar sweetened Beverages in Kenya

May 2022
Corné van Walbeek, Senzo Mthembu

Journal Article

The Economic Impact of the Pandemic in Rwanda: An Analysis of Firm-Level VAT Data

April 2022
Giulia Mascagni, Adrienne Lees

Partner Publication

Informal Workers and the State: The Politics of Connection and Disconnection During a Global Pandemic

December 2021
Max Gallien, Vanessa van den Boogaard

Working Paper

Assessing the Equity and Redistributive Effects of Taxation Reforms in Nigeria

November 2021
Henry C. Edeh

Journal Article

Fuel subsidy reform and the social contract in Nigeria: A micro-economic analysis

June 2021
Neil McCulloch, Tom Moerenhout, Joonseok Yang

Research in Brief

The Economic Impact of the Pandemic in Rwanda: An Analysis of Firm-level VAT Data

May 2021
Giulia Mascagni, Adrienne Lees

African Tax Administration Paper

Using administrative data to assess the impact of the pandemic in low-income countries: An application with VAT data in Rwanda

March 2021
Giulia Mascagni, Adrienne Lees

Virtual

14 July 2020 – 13:00

•

Timezone: Europe/London

In the context of the Covid-19 pandemic, cash-strapped governments across Africa will be looking for ways to fill revenue gaps. Having long faced challenges in taxing large multinational corporations and significant informal economic activities, they may be tempted to raise

15 June 2020 – 14:00

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Katajanokanlaituri 6, Helsinki, Finland

On June 15th, the ICTD’s founder and Senior Fellow Professor Mick Moore (pictured on the left) will be giving a webinar in a new series hosted by the United Nations University World Institute for Development Economics Research (UNU-WIDER). He will

2 May 2019 – 09:00

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Warar, Dakar, Senegal

On May 2nd 2019, the workshop launching the “Tobacco Tax Reforms to Promote Economic Development in West Africa” project ​​was held in Dakar. The project aims to empower ECOWAS decision-makers with rigorous, independent research to strengthen tobacco control policies in

25 September 2018 – 18:00

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Munk School of Global Affairs and Public Policy, Bloor Street West, Toronto, ON, Canada

The Munk School of Global Affairs and Public Policy is hosting a launch of our book Taxing Africa: Coercion, Reform and Development. The event will be held on Tuesday September 25th from 6:00 – 8:00pm in the Round Room on

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
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Researcher
Ahsan Zia Farooqui
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Doctoral Fellow
Headshot of Ezera Madzivanyika
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Research Affiliate
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
Michael Rogan
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Research Affiliate
Mick Moore
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Research Fellow & Publications Editor
Nana Akua Anyidoho
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Research Affiliate
Rhiannon McCluskey
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Research Affiliate
Ronald Waiswa
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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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