We are a research network improving the quality of tax policy and administration in sub-Saharan Africa.
We collaboratively generate policy-relevant research and build African research capacity in the area of taxation.
There is great potential for benefit from closer cooperation between tax administrators and researchers. Based on our recent experiences, the ICTD and the Uganda Revenue Authority developed a set of “principles of engagement” between tax administrations and researchers. Learn more about our approach here.
The Nigerian Tax Research Network recently held its second annual meeting on October 24th and 25th on the theme ‘Revenue Beyond Oil Reliance.’ The meeting was hosted in partnership with the Federal Inland Revenue Service (FIRS) at the FIRS Training School in Abuja. Over 80 participants attended the conference, which showcased current research on the pressing challenges…
The Second Annual Meeting of the Ethiopian Tax Research Network was held on October 8th at the Capital Hotel in Addis Ababa. The ETRN brings together stakeholders with an interest in taxation in Ethiopia and supports the generation and exchange of tax knowledge. The ICTD is pleased to announce that the Ethiopian Development Research Institute (EDRI) is…
ICTD CEO Mick Moore was invited to speak at a book launch for “Taxing Africa: Coercion, Reform and Development” in Hargeisa, Somaliland on 1st November. The event, titled “Taxation and Statebuilding – Should Somaliland Love Taxes?” was organised by the Director General of the Ministry of Finance, Abdirahman Sheikh Hassan Ismail (pictured above with Mick…
Developed countries have recently begun considering wealth taxes to raise revenue and curb rising inequality. Should developing countries follow suit? On the one hand, developing countries are often afflicted by acute income and wealth inequality (Alvaredo et al., 2018), and could thus benefit from a more progressive tax system. On the other hand, the question…
In low-income countries, small firms account for the majority of taxpayers (World Bank 2011). Yet we know little about how they navigate taxation. Existing research in the developing world focuses mostly on middle-income countries (Pomeranz 2015; Best et al. 2015; Brockmeyer and Hernandez 2018), and there is good reason to think that the tax behaviour of firms…
