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Publications: 134

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International Centre for Tax and Development (ICTD)

The International Centre for Tax and Development (ICTD) is a global policy research network, devoted to improving the quality of tax policy and administration in developing countries, with a special focus on sub-Saharan Africa. The centre was established in November 2010, and is based at the Institute of Development Studies (IDS), in Brighton.

Latest Content
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Mandating Digital Tax Tools as a Response to COVID: Evidence from Eswatini

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Digital Financial Services and Digital IDs: What Potential do They have for Better Taxation in Africa

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Digital Payments Taxation Fact Sheet: Tanzania

– 10 March 2022
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Digital Payments Taxation Factsheet: Kenya

– 2 March 2022
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Digital Payments Taxation Factsheet: Uganda

– 1 March 2022
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Tax and Governance in the Context of Scares Revenues: Inefficient Tax Collection and its Implications in Rural West Africa

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Should Governments Tax Digital Financial Services? A Research Agenda to Understand Sector-specific Taxes on DFS

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The Promise and Limitations of Information Technology for Tax Mobilisation

Oyebola Okunogbe, Fabrizio Santoro – 10 January 2022
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Five Tenets for Consideration when Undertaking Property Tax Reform in Africa

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Taxing Profits from International Transport in Africa: Past, Present and Future of Article 8 (Alternative B) of the UN Model

Tatiana Falcão, Bob Michel – 9 December 2021
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Tax Treaties and Enterprise Outcomes: Evidence Across Developing African Countries

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Beyond Greed: Why Armed Groups Tax

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Glimpses of Fiscal State in Sub-Sharan Africa

Mick Moore – 22 November 2021
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Taxing Profits from International Maritime Shipping in Africa: Past, Present and Future of UN Model Article 8 ( Alternative B)

Tatiana Falcão, Bob Michel – 22 November 2021
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Tax Treaty Aggressiveness: Who is Undermining Taxing Rights in Africa?

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Assessing the Equity and Redistributive Effects of Taxation Reforms in Nigeria

Henry C. Edeh – 15 November 2021
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Co-financing Community-driven Development through Informal Taxation: Experimental Evidence from South-Central Somalia – Summary

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The Tax Side of the Pandemic: Compliance Shifts and Funding for Recovery in Rwanda

Fabrizio Santoro, Giulia Mascagni – 11 October 2021
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Can Tax Agents Support Tax Compliance in Low-income Countries? A Review of the Literature and some Preliminary Evidence from Uganda

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Co-financing Community-driven Development through Informal Taxation: Experimental Evidence from South-Central Somalia

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Perception of Taxpayers and Tax Administrators towards Value Added Withholding Tax in Zimbabwe

Simbarashe Hamudi – 16 August 2021
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There and Back Again: The Making of Uganda’s Mobile Money Tax – Brief

Doris Akol, Adrienne Lees – 27 July 2021
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There and Back Again: The Making of Uganda’s Mobile Money Tax

Doris Akol, Adrienne Lees – 19 July 2021
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Perception of Taxpayers and Tax Administrators Towards Value Added Withholding Tax in Zimbabwe

Simbarashe Hamudi – 8 July 2021
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More on the Positive Fiscal and Health Effects of Increasing Tobacco Taxes in Nigeria

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