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

Research in Brief

Tax in Development – Towards a Strategic Aid Approach

September 2018
Olav Lundstøl

Working Paper

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

June 2018
Olav Lundstøl

Policy Brief

What Might an Agenda for Equitable Taxation Look Like?

June 2018
Wilson Prichard

Research in Brief

Integrating Tax Challenges of Local Market Traders in International Tax Justice Campaigns

June 2018
Mª Josep Cascant-Sempere (Kas)

Working Paper

Tax Unrest Among Market Traders: The Local Side of ActionAid’s International Tax Justice Campaign in Nigeria

May 2018
Mª Josep Cascant-Sempere (Kas)

Working Paper

Tax in Development: Towards a Strategic Aid Approach

May 2018
Olav Lundstøl

Book

Taxing Africa: Coercion, Reform and Development

May 2018
Mick Moore, Wilson Prichard, Odd-Helge Fjeldstad

Policy Brief

Taxing High Net Worth Individuals: Lessons from the Uganda Revenue Authority’s Experience

February 2018
Jalia Kangave, Susan Nakato, Ronald Waiswa, Milly Isingoma Nalukwago, Patrick Lumala Zzimbe

Working Paper

What Can We Learn from the Uganda Revenue Authority’s Approach to Taxing High Net Worth Individuals?

January 2018
Jalia Kangave, Susan Nakato, Ronald Waiswa, Milly Isingoma Nalukwago, Patrick Lumala Zzimbe

Working Paper

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

November 2017
Mick Moore, Wilson Prichard

Book

Private Wealth and Public Revenue in Latin America: Business Power and Tax Politics

February 2017
Tasha Fairfield

Working Paper

Linking taxation and social protection: Evidence on redistribution and poverty reduction in Ethiopia

January 2017
Kalle Hirvonen, Giulia Mascagni, Keetie Roelen
19 September 2018 – 18:30

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Khalili Lecture Theatre, SOAS

The Royal African Society is hosting a launch of our newly published book Taxing Africa: Coercion, Reform and Development, the latest in the African Arguments Series. The event will be held at SOAS in London. Speakers: Mick Moore, Professorial Fellow,

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,

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

16 October 2017 – 09:00

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Best Western Premier Garden Hotel, Berkeley Road, Entebbe, Uganda

The ICTD hosted its 6th Annual Centre Meeting in association with the Uganda Revenue Authority. DAY 1 PRESENTATIONS (Monday, 16 October 2017) 1. Tax Treaty Policies for Developing Countries Catherine Ngina Mutava, ICTD Researcher in International Tax (Tax Treaties) &

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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