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About

ICTD is an independent research centre focused on improving tax policy and administration in lower-income countries.

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ICTD-ATAF webinar: Taxation in fragile states

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ICTD at the 2026 IMF/World Bank Annual Meetings

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Featured Publications

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Partner PublicationReport

Bold investment in the basics of tax administration is key to sustained revenue gains

October 2026
Giulia Mascagni, Awa Diouf

Report

Taxing Smarter: Advancing Reform Through Research and Partnership

July 2026

Research in Brief

Tax Revenue Mobilisation in Conflict-affected Developing Countries

February 2025
Vanessa van den Boogaard, Wilson Prichard, Nikola Milicic, Matthew Benson, Deanndre Chen

Working Paper

The Political Economy of Taxation in Somalia: Historical Legacies, Informal Institutions, and Political Settlements

January 2025
Vanessa van den Boogaard, Najibullah Nor Isak

Latest Opinion and Analysis

ALL opinion and Analysis
Martha Marunga Murungi
21 October 2026

How research helped ICTD alum strengthen marine insurance implementation in Uganda

Martha Marunga Murungi, Stephanie Alkoussa

In 2022, Martha Marunga Murungi, working in financial investigation at the Uganda Revenue Authority, joined ICTD’s Research on Tax and…

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Banner in Bhutan about GST
13 October 2026

What Bhutan’s GST rollout teaches small digitalising economies

Hannelore Niesten

On 1 January 2026, Bhutan introduced a 5% goods and services tax (GST), replacing its fragmented sales tax regime. Like…

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Closeup of a Pakistani currency notes with a calculator and wallet
12 October 2026

Digital Public Infrastructure and taxes: Pakistan’s high-stakes experiment

Ahsan Zia Farooqui, Farooq Chatha, Fabrizio Santoro, Fida Muhammad, Waqas Ahmed Bajwa

Digital Public Infrastructure (DPI) is revolutionising how governments worldwide deliver services, engage with citizens, and perform core functions. By promoting…

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Our Research Themes

Tax and Informality

Informality and Tax

While research has historically focused on formal systems of taxation and user fees, there is mounting evidence of the importance of “informal” taxation for average taxpayers in much of Africa.
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Climate and Environmental Tax

Climate and Environmental Tax

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Digital Public Infrastructure and Tax

Digital Public Infrastructure and Tax

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Tax and Gender

Gender and Tax

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International Tax

International Tax

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Subnational and Property Tax

Subnational and Property Tax

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Tax Administration and Compliance

Tax Administration and Compliance

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Tax and Governance

Tax and Governance

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Taxing High-Net-Worth-Individuals

Taxing High-Net-Worth Individuals

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News

ALL news
A sprawling urban area with densely packed buildings and houses extending into green hills under a cloudy sky.
20 October 2026

Can Property Taxes Fund Africa’s Urban Future?

This Urban October, the Local Government Revenue Initiative (LoGRI), an initiative of ICTD, releases a new video which discusses how…

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Three ICTD researchers stood behind large white block latters spelling ATRN.
9 October 2026

ICTD researchers at Africa’s largest tax research gathering, Rwanda

Researchers from the International Centre for Tax and Development (ICTD) joined more than 280 tax administrators, policymakers, academics, and development…

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Large glass convention centre with large golden flame sculpture and flag poles.
2 October 2026

ICTD at the 2026 IMF/World Bank Annual Meetings

ICTD is co-hosting two side events at the 2026 IMF/World Bank Annual Meetings which this year are taking place in…

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Learn with us

ICTD’s Learning Portal provides open access resources including animations, reading lists and a quiz, to help you learn about key tax and development issues in low-income countries, at your own pace.
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Our Impact in Numbers

our impact

337

Research outputs published

63%

Research outputs with authors from the Global South

20,679

Citations

270

Researchers mentored