We are a global network improving the quality of tax policy and administration in lower-income countries through collaborative, policy-oriented research.
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 hub, which includes a list of key resources, news, analysis, and a curated Twitter feed.
Unlike most sources of local revenue, responsibility for the different aspects of property tax administration in Africa is often split between central and local authorities. In many countries, central governments have, since the colonial period, retained responsibility for land titling, maintaining the cadastre, and property valuation, while other aspects of rate-setting and property tax collection…
Photo: Dr van den Boogaard conducting fieldwork with research assistants in Sierra Leone. ICTD Research Fellow Dr Vanessa van den Boogaard has won the 2021 Vincent Lemieux Prize in recognition for authoring the best PhD thesis in political science in Canada. Awarded by the Canadian Political Science Association, the prize honours “the best PhD thesis submitted at…
Photo: Participants and facilitators of the 2019-2020 course in Abuja, Nigeria. Research on Tax and Development Course 2021 As part of the ICTD’s commitment to build research and analysis capacity on tax and development, applications are now being accepted for the 2021 ‘Research on Tax and Development’ course. The new course includes diverse methodological training,…
This weekend, the Group of Seven (G7) finance ministers completed a “historic global tax agreement,” a “seismic” and “landmark deal,” that will create an international tax system “fit for the 21st century.” Or so, at least, is the narrative presented by some of the G7 folk (most prominently UK chancellor Rishi Sunak), which has been…
In recent years, the legalisation of cannabis – initially for medical use, and increasingly for recreational use – has become a common policy talking point. But can legalised cannabis production become a new revenue source for low and middle-income countries? Canada and a range of states in the US have made headlines from legalisation initiatives…
