Latest Publications

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Business people’s views of paying taxes in Ethiopia

byWollela Abehodie, Yesegat and Odd-Helge Fjeldstad

This study examines factors that determine business people’s attitudes towards paying taxes in Ethiopia. Based on data obtained from a survey of business taxpayers....

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Colonial legacy, state-building and the salience of ethnicity in Sub-Saharan Africa

byMerima Ali, Odd-Helge Fjeldstad, Boqian Jiang, Abdulaziz B. Shifaz

Ethnicity has received increased attention in studies of Africa’s economic and institutional development. We present evidence on the long-term effects of Britain’s “divide-and-rule” colonial strategy that ...


Measuring Misalignment: the Location of US Multinationals’ Economic Activity Versus the Location of their Profits

byAlex Cobham and Petr Janský

A major international effort – the OECD Base Erosion and Profit Shifting (BEPS) initiative aims to reduce the extent of misalignment between the profits of multinational groups, and the location....


News & Events

Property Tax Roundtable Meeting

Property Tax Roundtable Meeting

31 January 2016

The ICTD will hold a special one-day workshop, on the practicalities of property taxes in Africa. The roundtable discussion will take place in Addis Ababa, Ethiopia, on Saturday, February 13...

Tax Short Course - 2016 edition

Tax Short Course - 2016 edition

28 January 2016

  This course offers an opportunity to get to get an understanding of the main issues in taxation in developing countries; and to share knowledge amongst practitioners and researchers. It...

Linking Research and practice:  ICTD  Annual Centre Meeting (2016)

Linking Research and practice: ICTD Annual Centre Meeting (2016)

19 January 2016

    We are very excited to announce our upcoming 5th Annual Centre Meeting (ACM), which is scheduled for 10-12 February 2016, in Addis Ababa, Ethiopia. The meeting will be...

Latest Blogs

Mick Moore
30 January 2016
Commentary and Debate
On Wednesday, 31 countries formally agreed to support and implement one of the main recommendations put forward by the OECD to reduce tax avoidance by transnational corporations, the BEPS (Base Erosion and Profit Shifting) recommendati...
Kyle McNabb
06 January 2016
Commentary and Debate
By Wilson Prichard and Kyle McNabb  In 2010, the ICTD launched efforts to create the ICTD government revenue dataset (GRD), which is increasingly recognized as the best possible source of cross-country revenue data for researchers. An imp...
Rhiannon McCluskey
29 December 2015
Commentary and Debate
In the past decades, the evolution of international norms has led fair labour practices and environmental sustainability to become core parts of corporate social responsibility. Is fair tax contribution next?    How do international norms...

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