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

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

March 2021
Vanessa van den Boogaard, Fabrizio Santoro

Research in Brief

Fiscal and Public Health Impact of a Change in Tobacco Excise Taxes in Ghana

November 2020
Ama Pokuaa Fenny, Aba Obrumah Crentsil, Christian Kwaku Osei, Felix Ankomah Asante

African Tax Administration Paper

Fiscal and Public Health Impact of a Change in Tobacco Excise Taxes in Ghana

November 2020
Ama Pokuaa Fenny, Aba Obrumah Crentsil, Christian Kwaku Osei, Felix Ankomah Asante

Book

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

August 2020
Mick Moore, Wilson Prichard

Journal Article

Thick claims and thin rights: Taxation and the construction of analogue property rights in Lagos

July 2020
Tom Goodfellow, Olly Owen

Research in Brief

Tax Compliance of Wealthy Individuals in Rwanda

July 2020
Jalia Kangave, Kieran Byrne, John Karangwa

Working Paper

Tax Compliance of Wealthy Individuals in Rwanda

July 2020
Jalia Kangave, Kieran Byrne, John Karangwa

Policy Brief

De-Linking Tobacco Taxation and Illicit Trade in Africa

May 2020
Max Gallien

Working Paper

The Economics of Tobacco Control in Nigeria: Modelling the Fiscal and Health Effects of a Tobacco Excise Tax Change

July 2019
Precious C. Akanonu, Joseph Ishaku, Chukwuka Onyekwena

Journal Article

Tax, Politics, and the Social Contract in Africa

May 2019
Wilson Prichard

Partner Publication

Improving Tax and Development Outcomes: What Next for Civil Society Engagement?

November 2018
Wilson Prichard

Research in Brief

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

September 2018
Olav Lundstøl
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) &

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