Latest Publications

ICTD Summary Brief 9: What Have We Learned About International Taxation and Economic Substance?
bySol Picciotto

The landscape of international corporate taxation will change significantly as a result of the G20/OECD project on base erosion and profit shifting (BEPS). The contours of this new terrain have…

UNU-WIDER Working Paper: Working Paper   Tax revenue mobilization in conflict-affected developing countries
byVanessa van den Boogaard, Wilson Prichard, Nikola Milicic and Matthew Benson

How does conflict affect tax revenue mobilization? This paper uses a newly updated dataset to explore longitudinal trends of tax revenue mobilization prior to, during, and after conflict periods in a…

Perspectives from the Field: SDC Cooperation for Property Taxation
byGiulia Mascagni and Christopher Nell

This paper reviews three projects implemented in the Swiss Agency for Development and Cooperation’s (SDC) Democratisation, Decentralisation and Local Governance Network (DDLGN) that aim to provide…

News & Events

Launch of the Nigerian Tax Research Network - Call for Presenters

Launch of the Nigerian Tax Research Network - Call for Presenters

18 August 2017

The Nigerian Tax Research Network is pleased to invite submissions for research-based presentations at its inaugural workshop and conference to be held at the Transcorp Hilton Abuja, 12th-14th September 2017....

Launch of the Ethiopian Tax Research Network - Call for Presenters

Launch of the Ethiopian Tax Research Network - Call for Presenters

14 August 2017

With funding from the Bill and Melinda Gates Foundation, the ICTD is excited to announce the launch of the Ethiopian Tax Research Network (ETRN). The purpose of the Network is...

International Tax Workshop in Lagos, Nigeria

International Tax Workshop in Lagos, Nigeria

29 June 2017

The ICTD is hosting a workshop on international tax issues on June 29-30 in Lagos in partnership with the Nigerian Federal Inland Revenue Service (FIRS) and Olaniwun Ajayi LP. The workshop will...

Latest Blogs

Maya Forstater
20 April 2017
Commentary and Debate
Nations vary in their approach to transparency about taxpayers. In Norway details of everyone’s income and taxes are published in annual ‘tax lists’. In most countries the information on your tax return is considered strictly confidential to the reve...
Sol Picciotto
10 April 2017
Commentary and Debate
Last week the UN Committee of Experts on International Tax (UNTC) met at the United Nations HQ in New York, a few metres from the Security Council meetings on Syria, followed by a special session on tax of the Economic and Social Council (ECOSOC). Mo...
Jalia Kangave
05 April 2017
Commentary and Debate
For the past twenty years, Maama Sula (let’s say) has run a small fast-food restaurant in a town called Wandegeya in Kampala, Uganda. She sources the bulk of her supplies from the women in the nearby market. Because her business is relatively well-e...

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