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

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
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12 September 2017 – 09:00

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Transcorp Hilton Abuja, Aguiyi Ironsi Street, Abuja, Nigeria

The ICTD launched the Nigerian Tax Research Network (NTRN) at a three-day event on the theme: “Revenue Beyond Oil Reliance.” Funded by the Bill and Melinda Gates Foundation, the NTRN’s purpose is to support the generation and exchange of tax

8 August 2017 – 00:00

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Institute of Development Studies, Falmer, United Kingdom

The ICTD is pleased to annouce a new four-day course on Taxation and Transparency to be held at the Institute of Development Studies from August 8-11th. https://youtu.be/L4N4p7agD8U The Topic: There is now very substantial and growing interest in tax transparency

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