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

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

March 2021
Vanessa van den Boogaard, Fabrizio Santoro

Research in Brief

Fiscal and Public Health Impact of a Change in Tobacco Excise Taxes in Ghana

November 2020
Ama Pokuaa Fenny, Aba Obrumah Crentsil, Christian Kwaku Osei, Felix Ankomah Asante

African Tax Administration Paper

Fiscal and Public Health Impact of a Change in Tobacco Excise Taxes in Ghana

November 2020
Ama Pokuaa Fenny, Aba Obrumah Crentsil, Christian Kwaku Osei, Felix Ankomah Asante

Book

How Can Governments of Low-Income Countries Collect More Tax Revenue?

August 2020
Mick Moore, Wilson Prichard

Journal Article

Thick claims and thin rights: Taxation and the construction of analogue property rights in Lagos

July 2020
Tom Goodfellow, Olly Owen

Research in Brief

Tax Compliance of Wealthy Individuals in Rwanda

July 2020
Jalia Kangave, Kieran Byrne, John Karangwa

Working Paper

Tax Compliance of Wealthy Individuals in Rwanda

July 2020
Jalia Kangave, Kieran Byrne, John Karangwa

Policy Brief

De-Linking Tobacco Taxation and Illicit Trade in Africa

May 2020
Max Gallien

Working Paper

The Economics of Tobacco Control in Nigeria: Modelling the Fiscal and Health Effects of a Tobacco Excise Tax Change

July 2019
Precious C. Akanonu, Joseph Ishaku, Chukwuka Onyekwena

Journal Article

Tax, Politics, and the Social Contract in Africa

May 2019
Wilson Prichard

Partner Publication

Improving Tax and Development Outcomes: What Next for Civil Society Engagement?

November 2018
Wilson Prichard

Research in Brief

Revenue Sharing in Mining in Africa: Empirical Proxies and Determinants of Government Take

September 2018
Olav Lundstøl
12 September 2017 – 09:00

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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

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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
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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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