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.
Written by Professor Mick Moore and Dr Wilson Prichard Professor Richard Bird sadly passed away on 9th June 2021, at the age of 82. Anyone working in the field of tax and development will be very familiar with Richard’s published work. He started to produce in the 1960s, and was still publishing high quality work…
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…
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…
