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

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December 2021
cover of the book with name of the podcast
ICTD’s ‘Taxing Africa’ book authors featured on ‘Between the Lines’ podcast

In this episode of Between the Lines, Jalia Kangave interviews Mick Moore, and Wilson Prichard who along with Odd-Helge Fjeldstad authored the book Taxing Africa: Coercion, Reform and Development. Taxing Africa is an accessible and comprehensive introduction to the crucial debates around taxation and development in Africa. The book offers a fascinating insight into the key…

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2 December 2021
Past Event
Developing Fiscal States in Africa: Panel Discussion

A central aspect of institutional development in developing economies is building tax systems capable of raising revenues from broad tax bases; i.e., acquiring fiscal capacity. Improved fiscal capacity allows countries to generate much-needed resources for the provision of public goods and services. This is essential for pursuing the ambitious set of Sustainable Development Goals (SDGs)…

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30 November 2021 - 1 December 2021
Past Event
title of both webinars with dates and logos of host organisations
New Tools for Tax Treaty Negotiation: Upcoming Webinars

The use of tax treaties by developing countries is controversial, to say the least. Best case scenario? Tax treaties help to attract foreign direct investment by reducing the risk of double taxation. Evidence for this is weak. Worst case scenario? They become a vehicle for multinational tax avoidance leading to huge revenue losses for developing…

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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.

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