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

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

Journal Article

Taxing the wealthy in Haiti: Evidence from a conjoint experiment on property tax preferences

September 2025
Ana Isabel López García, Sarah Berens

Policy Brief

Public Support for Wealth and Progressive Taxes in Pakistan

June 2025
Max Gallien, Umair Javed, Vanessa van den Boogaard

Research in Brief

Taxing the Rich in Haiti: Evidence from a Survey Experiment on Property Tax Preferences

April 2025
Ana Isabel López García, Sarah Berens

Working Paper

Taxing the Wealthy in Haiti: Evidence from a Survey Experiment on Property Tax Preferences

March 2025
Ana Isabel López García, Sarah Berens

Journal Article

Taxing high-net-worth individuals in Nigeria: Challenges and opportunities for policy-makers from a preliminary investigation

February 2025
Giovanni Occhiali, Jalia Kangave, Hamza Ahmed Khan

Policy Brief

Taxing the Wealthy in Lower-Income Countries: Why It’s Important, and How to Do It

February 2025
Giovanni Occhiali, Giulia Mascagni, Wilson Prichard, Martin Hearson

Policy Brief

Tributação dos Ricos nos Países de Baixo Rendimento: Porque é Importante e Como Fazê-lo

January 2025
Giovanni Occhiali, Giulia Mascagni, Wilson Prichard, Martin Hearson

Journal Article

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

October 2024
Max Gallien, Umair Javed, Vanessa van den Boogaard

Virtual

14 July 2020 – 13:00

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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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