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

Led By

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Tax, Welfare and Inequality Library

Research in Brief

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

September 2024
Jalia Kangave, Giovanni Occhiali, Ishmail Kamara, Evert-jan Quak

Research in Brief

Taxing High Net Worth Individuals in Nigeria: Preliminary Insights and the Case of Borno State

July 2024
Giovanni Occhiali, Jalia Kangave, Hamza Ahmed Khan

Working Paper

Taxing High Net Worth Individuals in Nigeria: Preliminary Insights and the Case of Borno State

April 2024
Giovanni Occhiali, Jalia Kangave, Hamza Ahmed Khan

Journal Article

How to improve tax compliance by wealthy individuals? Evidence from Uganda

November 2023
Fabrizio Santoro, Ronald Waiswa

Research in Brief

Mobile Money Taxation and Informal Workers: Evidence from Ghana’s E-Levy

September 2023
Nana Akua Anyidoho, Max Gallien, Michael Rogan, Vanessa van den Boogaard

Research in Brief

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

August 2023
Vanessa van den Boogaard, Fabrizio Santoro

Research in Brief

Between God, the People, and the State: Citizen Conceptions of Zakat

August 2023
Max Gallien, Umair Javed, Vanessa van den Boogaard

Research in Brief

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

August 2023
Max Gallien, Umair Javed, Vanessa van den Boogaard

Working Paper

Between God, the People, and the State: Citizen Conceptions of Zakat

June 2023
Max Gallien, Umair Javed, Vanessa van den Boogaard

Journal Article

Formalization and its Discontents: Conceptual Fallacies and Ways Forward

April 2023
Max Gallien, Vanessa van den Boogaard

Working Paper

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

April 2023
Max Gallien, Umair Javed, Vanessa van den Boogaard

Research in Brief

Assessing the Equity and Redistributive Effects of Taxation Reforms in Nigeria

April 2023
Henry C. Edeh

In person

3 December 2024 – 10:00

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Timezone: America/New_York

United Nations Headquarters, East 45th Street, New York, NY, USA
The ICTD will be hosting a side event at the Second Preparatory Committee Session of the Financing for Development Conference.

Virtual

27 June 2024 – 14:00

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Timezone: Africa/Kigali

We are delighted to contribute to the 10th Annual Conference of the Economic Policy Research Network, Rwanda, which this year has been organised around the theme Boosting Economic Resilience to Economic Shocks. ICTD Research Director, Giulia Mascagni, has given welcome

Virtual

8 February 2022 – 14:00

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Timezone: Europe/London

Watch the event recording here. On February 8th, the ICTD’s Research Director Dr Giulia Mascagni will be speaking as a panellist at an event focusing on taxpayer education. Read her paper on the role of taxpayer education in Africa, on

Virtual

1 February 2022 – 14:00

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Timezone: Europe/London

The ICTD’s Research Director Giulia Mascagni will be beginning this spring’s Tax for Development webinar series. This upcoming webinar, The Tax Side of the Pandemic: Compliance Shifts and Funding for Recovery in Rwanda, is the first of a series of

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