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

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Key Resources

Policy Brief

Taxing the Wealthy in Africa: Evidence from 14 Revenue Administrations

May 2026

Giovanni Occhiali, Ezera Madzivanyika, Mary Abounabhan, Ronald Waiswa

Partner Publication

Improving the Taxation of Wealthy Individuals in Low-Income Countries Through Existing Measures

November 2025

Giovanni Occhiali, Jalia Kangave, Ronald Waiswa

Research in Brief

Taxing Rental Income: An Analysis of the Outcomes of Legal and Administrative Reforms in Uganda

October 2025

Ian Kananura Mwesigye, Ronald Ochen, Ronald Waiswa, Jalia Kangave

Working Paper

Taxing Rental Income: An Analysis of the Outcomes of Legal and Administrative Reforms in Uganda

October 2025

Ian Kananura Mwesigye, Ronald Ochen, Ronald Waiswa, Jalia Kangave

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

8 June 2020

How can civil society help achieve more equitable and accountable tax systems?

Vanessa van den Boogaard

There is growing international attention on tax collection in low-income countries. This attention is only amplifying in light of the…

26 May 2020

How should we tax after the pandemic?

Mick Moore, Wilson Prichard

Globally, tax collections are declining. Governments have cancelled or postponed some tax dues in the effort to bolster economies and…

22 April 2020

To help respond to Covid-19, African governments should prioritise taxing the rich

Wilson Prichard

So far, policy discussions about tax responses to Covid-19 have focused overwhelmingly on how to offer immediate tax relief. There…

21 April 2020

Unpacking Formalisation: The need for a new research agenda on taxation and the informal economy

Max Gallien, Vanessa van den Boogaard

ICTD Informality and Taxation blog series The ICTD’s Informality and Tax programme seeks to conduct, connect, and support novel research…

8 April 2020

To fight Covid-19, only the formal economy is getting tax breaks. The informal economy may be asked to foot the bill

Max Gallien, Vanessa van den Boogaard

As the world grapples with the consequences of the COVID-19 pandemic, vulnerable workers in the informal sector in the global…

8 April 2020

How can African tax collectors help cope with the economic impacts of Covid-19?

Mick Moore

There is no scarcity of criticism of the methods that OECD governments have used – and not used – to…

13 January 2022

Call for research proposals on digital financial services, digital ID, and taxation

Background The rapid expansion of mobile money and broader digital financial services (DFS) as well as the increased relevance of…

1 December 2021

ICTD’s ‘Taxing Africa’ book authors featured on ‘Between the Lines’ podcast

In this episode of Between the Lines, Jalia Kangave interviews Mick Moore, and Wilson Prichard who along with Odd-Helge Fjeldstad…

28 October 2021

Progress and setbacks on tobacco control in Africa

Corné van Walbeek, Zunda Chisha

This week, the first Africa Conference on Tobacco Control and Development is being held. The aim of the conference is…

9 June 2021

Opportunities for researchers to work with ICTD

Send an expression of interest by June 30th The ICTD is looking for talented, passionate and motivated junior researchers to…

16 December 2020

New research and resources on civil society engagement in tax reform

Civil Society Organisations (CSOs) have rightly been receiving increasing attention from researchers, as it is clear that they can be…

6 October 2020

ICTD participates in World Bank Tax Conference

On September 24-25th, the World Bank held its second annual tax conference on the topic of taxing personal income and…

Lecture: The need for more inclusive, equitable tax and multilateral systems

Virtual

3 December 2025 – 16:00

•

Timezone: Europe/London

Fresh from the UN Tax Convention negotiations in Nairobi earlier this month, Mukumba will discuss why reforming the global tax architecture matters for everyone, not just the global South that is pushing for change.

Taxing Smarter after Aid: Accountability, Equity and Public Finance in a New Global Reality

Virtual

16 October 2025 – 15:30

•

Timezone: America/New_York

Join the ICTD, Accountability Lab, and the TAI Collaborative during the IMF/WB Annual Meetings for an afternoon of discussion on pressing fiscal and fairness issues in the ‘tax era of development’.