Improving tax policy and administration in lower-income countries through collaborative research and engagement.

Latest Research

See all publications
Journal Article

How Tanzania’s Levy on Mobile Money Affects Small Businesses

January 2026
Stefanie Pfeil, Luciana Nyaoke Murimi, Marius Siebert & Fabrizio Santoro
Partner Publication

The Panopticon Taxman: the Impact of E-invoicing on VAT Compliance in Uganda

January 2026
Adrienne Lees, Maria Jouste, Nicholas Musoke & Joseph Okello Ayo
Working Paper

Zakat as Non-State Social Welfare Provision: Distributional Dynamics and Gender Equity in Pakistan

January 2026
Max Gallien, Umair Javed & Vanessa van den Boogaard

Keep in touch

Join our mailing list
Follow us

News and events

See all news and events
News
Close up shot on the hands of an African person person on their laptop which is placed on a wooden desk next to a mug.
January 2026
Call for consultant for South Africa case study on tax and data governance

ICTD is seeking a consultant to produce a South Africa case study as part of a research project on tax administration and data governance….
News
Wider headshot of Anuradha Joshi
January 2026
Long-time ICTD collaborator Prof Anuradha Joshi to lead Institute of Development Studies

The Institute of Development Studies, institutional base of the International Centre for Tax and Development, announced the appointment of its new director, Prof Anuradha Joshi, earlier this week….
News
December 2025
LoGRI conference in Cotonou, Benin drives dialogue on property tax reform in lower-income countries

The two-day event, themed “Frontier Issues, Evidence, and Reform Directions,” brought over 100 leading property tax experts, policymakers, and practitioners from around the world to Cotonou to foster interactive exchange and mutual learning on property tax reform….

Discover our Learning Portal

Watch lectures, download reading lists and literature reviews, and explore our resources on 6 tax and development topics.

Learn with us

Latest Opinion & Analysis

See all blogs
In Senegal a man is walking on the street as he checks his phone passing by Sea Plaza, the biggest mall in Dakar.
January 2026|
Blog

What Senegal’s VAT reforms reveal about taxing cross-border services

by Hannelore Niesten & Awa Diouf

Across Africa and beyond, governments are extending VAT to cross-border supplies of services, with Senegal a recent adopter….
Eggs and milk stall in an open air market in Accra, Ghana.
January 2026|
Blog

Taxing smarter is the key to thriving in an era of declining aid

by Giulia Mascagni

With 2025, the development sector changed for good. Today scaling up tax mobilization is a essential to succeed in the post-aid era….
Awa Diouf, ICTD Research Fellow, at the T20 Summit in South Africa
December 2025|
Blog

Africa’s digital tax transformation: How the T20 agenda will shape fiscal capacity

by Awa Diouf

For the first time ever, the G20 Presidency was held in Africa, placing digital tax transformation at the centre of the global agenda….
Michael Oloo, tax professional and PhD student at a conference
December 2025|
Blog

How ICTD’s Research on Tax and Development Course reignited my PhD ambition

by Michael Oloo

Joining ICTD’s Research on Tax and Development Course, prompted me to confront something I had long been postponing: committing to a PhD….
Najibullah Nor Isak, ICTD tax course alum, standing in front of a projected screen as he delivers a presentation to an audience that is not seen in the picture.
December 2025|
Blog

From tax officer to customs director: How an ICTD alum is driving reform

by Najibullah Nor Isak & Stephanie Alkoussa

We sat down with Najibullah Nor Isak to discuss his remarkable career trajectory and his efforts to reform Somalia’s tax system….
The UN headquarters in Geneva, Switzerland, flanked by a row of flags of different countries.
November 2025|
Blog

A new era or business as usual? Why the UN Expert Committee on Tax is still relevant

by Florian Dierich

The Committee’s most prominent contribution is the UN Model Tax Convention, which provides model language for the negotiation of bilateral tax treaties. While originally based on the OECD Model, it has increasingly diverged to better reflect the interests of capital-importing states, most notably in its stronger source-based taxing rights….
Empty hall of the United Nations General Assembly at the UN headquarters in New York.
November 2025|
Blog

UN Tax Convention Reading List Part 3: Protocol 2 – Dispute Resolution and Prevention

by Florian Dierich & Frederik Heitmüller

In Part 3 of our UN Tax Convention reading list, we bring together key research and analysis on dispute prevention and resolution….
A photo of the UN Headquarters in New York with flags of several countries flying high.
October 2025|
Blog

UN Tax Convention Negotiations: Where are we at and where are we headed?

by Frederik Heitmüller & Florian Dierich

In preparation for the Nairobi session, two documents were shared for discussion: a Framework Convention Template prepared by the Co-lead of Workstream 1, which contains draft language for some of the commitments, and a Co-Leads’ Concept Note on Ideas for Potential Solutions for the protocol on dispute resolution and prevention. The protocol on Cross-border services is not on the agenda for Nairobi, but discussions are continuing in the Workstream….
A woman sitting beside a red Vodafone and Tigo Cash mobile money kiosk in Ghana, representing the growing role of digital payment systems in Africa’s digital public infrastructure.
October 2025|
Blog

Digital Public Infrastructure’s potential to reshape taxation in Africa must no longer be ignored

by Seid Yimam Mohamed

Digital public infrastructure (DPI), from digital IDs to payment systems and data exchange, is transforming how governments in Africa can mobilise domestic revenue. This blog explores why integrating DPI into tax systems is crucial for stronger governance, fairer taxation, and sustainable development across the continent….
Privacy Overview

This website uses cookies so that we can provide you with the best user experience possible. Cookie information is stored in your browser and performs functions such as recognising you when you return to our website and helping our team to understand which sections of the website you find most interesting and useful.