The International Centre for Tax and Development (ICTD) will not be running its flagship Research on Tax and Development course, due to start in autumn 2026. The difficult decision to suspend the course is due to a reduction in funding for the ICTD’s teaching and learning programme from 2027 onward, with the current cycle formally concluding in December 2026.

Whilst ICTD is seeking to secure new funds to continue this area of work, the team behind the successful course is taking the opportunity to review the experiences of the past decade and explore innovations in the course’s structure and content for future iterations.

Celebrating a decade of building research and tax capacity

The course has served as a cornerstone for ICTD’s capacity-building efforts. It provided a programme of training and mentorship to 245 participants from revenue authorities, ministries, and civil society organisations from lower-income countries since it was first launched in 2015.  What set the course apart was both the diversity of its participants and the depth of engagement it offers. Delivered over the course of a year, the programme combined seven intensive modules covering qualitative and quantitative research methods, data analysis, and the communication of evidence to policy audiences.

Max Gallien, ICTD Research Director and co-lead of the course, reflected on the programme’s legacy:

“For over a decade, this course has been at the heart of ICTD’s mission to foster locally led research that makes tax systems fairer and more effective. The fact that year after year we received over 600 applications for only a small number of slots demonstrates the immense and growing demand for research skills around tax and development.”

Alumni at the helm of reform

The impact of the course is evident from its alumni, many of whom have gone on to lead major reforms in their home countries or build lasting academic careers supported by ICTD scholarships.

In Somalia, Najibullah Nor Isak progressed from a junior officer to Director of the Customs Department at the Ministry of Finance, applying research skills to develop a Medium-Term Revenue Roadmap and establish a Research and Analytical Unit. These efforts contributed to a significant increase in domestic revenue, supporting broader goals of fiscal independence.

In Nigeria, Rafat Gambo played a central role in a major legislative reform process, serving as Secretariat Lead for a task force that contributed to the development of four landmark tax laws adopted in 2025.

“The course gave me the analytical tools and policy lens to contribute meaningfully to national reform,” he said.

For her part, Rosa Maria Rodrigues De Abreu highly regarded the course’s inclusive approach:

“That inclusiveness meant a great deal to me especially that I applied at a later stage in my life and career when universities would have rejected me because of my age. ICTD on the other hand, offered me an invaluable opportunity,” she said.

Giovanni Occhiali, ICTD Senior Research Fellow and co-lead of the course, said:

“We are of course sad to have to make the difficult decision to suspend the programme, but are also immensely proud of what our alumni have achieved. Over the years, the course has contributed to creating a community of researchers and practitioners committed to building fairer tax systems, all of whom will continue to thrive. We hope that this is just a pause rather than an end as we look for new ways to continue this essential work.”

New directions for delivering tax and development training and mentoring

Suspending the course does not mark the end of ICTD’s capacity-building efforts. These include continuing to deliver bespoke training to our partners, supporting PhD research and developing free online learning materials on new areas of tax and development work. ICTD will continue to advocate for the importance of practical and accessible training and mentoring on research and evidence in tax and development. It will also explore partnerships that will allow the resumption of similar teaching and learning programmes in the future.

Hear from our alumni:

Max Gallien

Max Gallien is Research Director of ICTD. His research specialises in the politics of informal and illegal economies, the political economy of the Middle East and North Africa and development politics. He completed his PhD at the London School of Economics. Max co-leads the informality and taxation programme with Vanessa, as well as the ICTD’s capacity building programme.

Giovanni Occhiali

Giovanni Occhiali is a Development Economist based at the Institute of Development Studies, where he works on a number of projects related to Tax Administration and Compliance, Tax and Governance and co-leads ICTD’s capacity building programme together with Dr Max Gallien. His research focuses on Sub-Saharan Africa, and outside of the field of taxation his main interests are energy economics and industrial policies. He holds a PhD from the University of Birmingham and prior to joining ICTD, he was a Researcher at the Fondazione Eni Enrico Mattei and an Overseas Development Institute Fellow at the National Revenue Authority of Sierra Leone.

Najibullah Nor Isak

Najibullah Nor Isak is the Director of the Customs Department at the Ministry of Finance in Somalia. Prior to this role, he led the Tax Policy Division, where he worked on the design and implementation of key tax reforms and contributed to the resource-mobilization chapter of Somalia's National Transformation Plan 2025–2029. Moreover, he has served as a VSP Program Fellow at the World Bank Group in Washington, DC, focusing on the evaluation of Ethiopia's country programs, and has worked on research projects with the ICTD. He holds an MA in Public Finance (Tax Program) from the National Graduate Institute for Policy Studies (GRIPS) in Japan and BSc. in Economics from SIMAD University in Somalia.

Rosa Rodrigues de Abreu

Rosa Rodrigues de Abreu served for 25 years at the Venezuelan Tax Administration, specializing in international taxation, double taxation treaties, Mercosur, and transfer pricing. Since 2019, she's been serving as an Expert Tax Consultant for the Tax Inspectors Without Borders program, an initiative launched by the OECD and UNPD. She is currently a PhD candidate in International Relations, Geopolitics, and Geoeconomics at the Autonomous University of Lisbon.
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