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

Featured Research

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Report

Taxing Smarter: Advancing Reform Through Research and Partnership

July 2026
Journal Article

Relieving Double Taxation on Cross-Border Services: A Comparative Analysis of Major Exporting Countries

July 2026
Frederik Heitmüller, Aisha Aize Isa, Florian Dierich & Yvette Nakibuule Wakabi
Policy Brief

The Tax Era of Development: Taxing Smarter for Equity, Growth, and Resilience

June 2025
Max Gallien, Martin Hearson, Giulia Mascagni, Giovanni Occhiali, Daisy Ogembo & Vanessa van den Boogaard

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News and events

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Event
Photo of the facade of the UN headquarters in New York
8 August 2026
Symposium on the United Nations Tax Framework Convention

ICTD Associate Postdoctoral Fellow Frederik Heitmüller will be speaking at a symposium hosted by the New York University, in collaboration with ICTD and UNU-WIDER, on 8th of August, on the sidelines of the fifth negotiation session on the UN Framework Convention on International Tax Cooperation….
News
Man with his back to the camera reading the ICTD report on Taxing Smarter
July 2026
ICTD launches report on 15 years of research and the future of development finance

The International Centre for Tax and Development (ICTD) has officially released its major report, Taxing Smarter:…
News
Plenary discussion at the ICTD and ZRA hosted forum on the future of tax reform
July 2026
ICTD and Zambia Revenue Authority host Future of Tax Reform forum in Lusaka

ICTD and ZRA partner to host in Lusaka a two-day event focused on identifying effective and equitable strategies for tax reform….

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

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Latest Opinion & Analysis

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Rectangular wooden block with text 'DOUBLE TAXATION' in red and black on top of a brown fabric.
August 2026|
Blog

Double taxation relief on remote services – implications for UN Tax Convention Protocol 1 negotiations

by Frederik Heitmüller, Aisha Aize Isa, Florian Dierich & Yvette Nakibuule Wakabi

To inform ongoing negotiations on the taxation of cross-border services at the UN, we wrote a study on double tax relief for remote exports of services in 12 major exporting countries – China, France, Germany, India, Ireland, Japan, the Netherlands, Singapore, South Africa, the United Arab Emirates, the United Kingdom and the United States. We outline the main findings in this blog….
Young students in white uniform raising their hands in the foreground, facing a teacher at the front of the classroom.
July 2026|
Blog

Expanding the tax base through Digital Public Infrastructure: a framework for Uganda’s education system

by Kaijamahe Walter Hillary

In May 2026, the Uganda Bureau of Statistics disseminated the maiden Baseline Education Census, mapping the country’s private pre-primary and primary schools, recording ownership structures, teacher payrolls, GPS coordinates, and licensing status. For the first time, Uganda has a dataset containing precisely the information the Uganda Revenue Authority (URA) needs to identify which private schools are not paying their taxes….
Small business shack in Addis Ababa, Ethiopia with people walking in front.
June 2026|
Blog

Ethiopia’s presumptive tax system: why daily sales estimation needs rethinking

by Zerihun Asegid

The widespread use of daily sales estimation as a principal assessment method shows a deeper structural problem in Ethiopia’s presumptive tax system….
Aerial photo of a tomato market at Mile 12 in Lagos, Nigeria.
June 2026|
Blog

Taxing the informal economy: should businesses formalise or should tax systems adapt?

by Kanuda M. Buluba

Across Africa, discussions on taxing the informal economy often begin with a familiar assumption that informal businesses remain outside the tax system because they are unregistered, invisible, or non-compliant….
Ian Kananura on his career in Uganda and the future of tax policy in Africa
May 2026|
Blog

From real estate to crypto in Uganda: navigating tax policy in a changing world

by Ian Kananura Mwesigye & Stephanie Alkoussa

In this interview, Ian Kananura Mwesigye, a 2018/19 alum of ICTD’s Research on Tax and Development course, reflects on his career journey, the growing importance of research-informed tax policy, and why domestic revenue mobilisation will be central to Africa’s future….
May 2026|
Blog

The future of development starts with getting tax right

by Giulia Mascagni

Taxation is a central part of a new era of development that has fiscal resilience, system change and people at its core. Getting tax reform right, however, is not just a challenge for governments that have traditionally been recipients of aid….
Digital Eye Pakistan
May 2026|
Blog

Using technology to encourage voluntary compliance: Digital Eye in Pakistan

With support from the REMIT programme, Pakistan’s Federal Board of Revenue is deploying new technologies to try and boost tax collections, and Digital Eye is leading the way….
Medium-rise buildings along a road, with a prominent yellow building sticking out
April 2026|
Blog

The IRD is finding its mojo

by Mick Moore

The government recently promised to build the department a new HQ. Not entirely coincidentally, the IRD itself has recently begun to look more lively and pro-active….
One hundred dollar banknotes flying and streaming from white box, isolated on white background.
April 2026|
Blog

Why tax expenditure reporting is a missing link in financing for development

by Alexandra Readhead, Agustín Redonda, Christian von Haldenwang, Giovanni Occhiali, Giulia Mascagni & Harshil Parekh

With aid budgets shrinking and debt vulnerabilities mounting, the $4 trillion governments forgo annually through exemptions, credits, and preferential rates demands greater transparency and accountability. The Coalition on Tax Expenditure Reform argues that minimum reporting standards are a precondition for reform and should be a priority for the G7 and G20….