• English
  • Français

    • Welcome to the ICTD

    We are a global network improving the quality of tax policy and administration in lower-income countries through collaborative, policy-oriented research.

    Our policy-oriented research on tax

    Taxing Africa: Coercion, Reform and Development

    Taxing Africa is an accessible and comprehensive introduction to the crucial debates around taxation and development in Africa. Taxation has been seen as the domain of charisma-free accountants, lawyers and number crunchers – an unlikely place to encounter big societal questions about democracy, equity or good governance. Yet it is exactly these issues that pervade...

    by Mick Moore, Wilson Prichard & Odd-Helge Fjeldstad
    Are Women More Tax Compliant than Men? How Would We Know?
    by Jalia Kangave, Ronald Waiswa & Nathan Sebaggala
    Using administrative data to assess the impact of the pandemic in low-income countries: An application with VAT data in Rwanda
    by Giulia Mascagni & Adrienne Lees
     See all publications

    Taxing the Digitalising Economy

    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.

    Read more

    News and events

    24 March 2021
    Past Event
    Effective Property Valuation for Tax Purposes: Balancing Precision and Equity

    Property valuation is essential for effectively mobilising property tax revenue. While it may seem straightforward in theory, in practice multiple administrative, legal, political, and financial challenges continue to limit effective property valuation across Africa. Dominant valuation methods have significant trade-offs between precision and equity, and across the continent property registers are frequently out of date, incomplete, and inaccurate. This leads to inequitable tax burdens across property owners and low collection…

    Read more
    18 March 2021
    Past Event
    Women in Tax: A Conversation on Research and Policy in Africa
    Women in Tax: A Conversation on Research and Policy in Africa

    In celebration of International Women’s Day and alongside the sixty-fifth session of the UN Commission on the Status of Women, the International Centre for Tax and Development (ICTD) is hosting a webinar on women and taxation in Africa. The event will feature distinguished tax researchers and practitioners who will share insights on issues including the…

    Read more
    See all news and events

    Join our research networks

    African Property Tax InitiativeDigiTax: Digital Financial Services, Digital ID, & TaxEthiopian Tax Research NetworkNigerian Tax Research Network

    We have open calls for research proposals on taxation and development issues in sub-Saharan Africa and South Asia.

    Apply for a research grant

    Interested in tax and development issues but short on time? Our Research in Brief series offers 2-page summaries of the key findings and recommendations from our working papers.

    Explore our Research in Briefs

    Join our mailing list

    Engage in the debate

    April 2021
    Blog
    Making the UN Tax Committee more effective for developing countries
    by Abdul Muheet Chowdhary

    With the current membership of the UN Tax Committee about to meet for the last time, Abdul Muheet Chowdhary examines how it can be reformed to better serve the interests of developing countries. The UN Tax Committee Nestled within the UN’s Economic and Social Council is a little-known but vitally important subsidiary body with the…

    Read more
    January 2021
    Blog
    Open Societies, Tax, and the British Aid Programme
    by Giulia Mascagni, Mick Moore & Wilson Prichard

    What is the connection between taxation and more open societies that the British aid programme aims to support? In long-term historical perspective, it is very close. The societies that enjoy the most open, democratic and accountable government are also those that tax the most – and spend the most on making life better for their…

    Read more
    See all blogs