We are a research network improving the quality of tax policy and administration in sub-Saharan Africa.
We collaboratively generate policy-relevant research and build African research capacity in the area of taxation.
Currently, the governments of over 130 countries, led by the OECD and G20, are considering radical reforms to international rules that shape the taxation of multinational companies. Our work on this topic supports research and debate to help low-income countries navigate a fast-paced and technically complex agenda with a lot at stake. Explore our new hub, which includes a list of key resources, news, analysis, and a curated Twitter feed.
A virtual roundtable discussion on deepening the inclusiveness of global tax negotiations. Since 2013, the formal structure of global corporate tax policymaking has changed. Decisions are no longer made by 37 OECD members, but by 137 countries from all regions and levels of development through the OECD/G20 ‘Inclusive Framework’ (IF) on Base Erosion and Profit-Shifting…
On November 4th, the Platform for Collaboration on Tax (PCT) hosted a public consultation webinar for the draft PCT Toolkit on Tax Treaty Negotiations. This Toolkit represents a joint effort by the IMF, the OECD, the UN and the World Bank Group to provide capacity-building support to developing countries on tax treaty negotiation. ICTD Research Fellow…
Congratulations to our Research Fellow Vanessa van den Boogaard and our Research Associates Rasmus Corlin Christensen and Alexander Ezenagu for being selected by TaxCOOP among “The 35 Leaders of the Future” in Taxation. Dr Vanessa van den Boogaard is a Research Fellow at the ICTD and a Senior Research Associate at the Munk School of…
Though education is a core duty of the state, public education in Sierra Leone is financed not only by the formal government budget and off-budget aid, but also by informal contributions, taxes, and fees paid by households. Since independence in 1961, the state has consistently supported the ideal of universal free primary education, though in…
During the summer of 2020, the International Budget Partnership (IBP) and the International Centre for Tax and Development (ICTD) worked collaboratively to conduct a broad scan of civil society organisations (CSOs) working in the taxation space with a specific interest in domestic taxation. Our objective was to create a comprehensive picture of the emerging field,…
