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

Working Paper

Towards an Effective Taxpayer Complaint Handling Mechanism: The Case for a Tax Ombudsman in Uganda

March 2023
Solomon Rukundo

Working Paper

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

March 2023
Jalia Kangave, Giovanni Occhiali, Ishmail Kamara

Journal Article

The VAT in practice: equity, enforcement, and complexity

September 2022
Giulia Mascagni, Roel Dom, Fabrizio Santoro, Denis Mukama

Working Paper

Small Nets for Big Fish? Tax Enforcement on the Richest – Evidence from Uganda

June 2022
Fabrizio Santoro, Ronald Waiswa

Journal Article

No smoking gun: tobacco taxation and smuggling in Sierra Leone

June 2022
Giovanni Occhiali, Max Gallien

Working Paper

The Likely Fiscal and Public Health Effects of an Excise Tax on Sugar sweetened Beverages in Kenya

May 2022
Corné van Walbeek, Senzo Mthembu

Journal Article

The Economic Impact of the Pandemic in Rwanda: An Analysis of Firm-Level VAT Data

April 2022
Giulia Mascagni, Adrienne Lees

Partner Publication

Informal Workers and the State: The Politics of Connection and Disconnection During a Global Pandemic

December 2021
Max Gallien, Vanessa van den Boogaard

Working Paper

Assessing the Equity and Redistributive Effects of Taxation Reforms in Nigeria

November 2021
Henry C. Edeh

Journal Article

Fuel subsidy reform and the social contract in Nigeria: A micro-economic analysis

June 2021
Neil McCulloch, Tom Moerenhout, Joonseok Yang

Research in Brief

The Economic Impact of the Pandemic in Rwanda: An Analysis of Firm-level VAT Data

May 2021
Giulia Mascagni, Adrienne Lees

African Tax Administration Paper

Using administrative data to assess the impact of the pandemic in low-income countries: An application with VAT data in Rwanda

March 2021
Giulia Mascagni, Adrienne Lees

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

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