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Working Paper

Unpacking Informality for Tax Purposes: Evidence from Urban Zimbabwe

August 2025
Abel Gwaindepi & Hellen Venganai
Event
Wide scenic shot from Ethiopia presenting greenery in the forefront and city skyline in the background. Superimposed on the image in the title on the ATI General Assembly event, dates and logo
23 July 2025
Session: Taxation and the informal economy: lessons and best practices

ICTD is organising at the 2025 ATI General Assembly a technical session on taxation and the informal economy….
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
News
A photo of Palacio Congresos in Seville
June 2025
ICTD at the 4th International Conference on Financing for Development

Members of the ICTD team will be in Seville to speak at events, launch a new initiative, and participate in discussions on successful domestic resource mobilisation strategies for financing sustainable development. …
Working Paper

Beyond the Tax Bill: Measuring Tax Compliance Costs for Ugandan Firms

May 2025
Adrienne Lees
A customer counts cash before having funds transferred to his phone at a mobile money exchange.
April 2025|
Blog

Taxes, trust, and transparency: Lessons for Ghana’s fiscal future

by Avi Ahuja

Ghanaian President John Mahama’s government presented its much-awaited 2025 budget last month. In it, Finance Minister…
Research in Brief

The Political Economy of Taxation in Somalia: Historical Legacies, Informal Institutions, and Political Settlements

April 2025
Vanessa van den Boogaard & Najibullah Nor Isak
Research in Brief

A Tax by Any Other Name? Conceptions of Taxation and Implications for Research

February 2025
Ane Karoline Bak, Vanessa van den Boogaard & Deanndre Chen
Working Paper

The Political Economy of Taxation in Somalia: Historical Legacies, Informal Institutions, and Political Settlements

January 2025
Vanessa van den Boogaard & Najibullah Nor Isak
Working Paper

How Tanzania’s Levy on Mobile Money Affects Small Businesses

November 2024
Stefanie Pfeil, Luciana Nyaoke Murimi, Marius Siebert & Fabrizio Santoro
Research in Brief

How Tanzanian’s Levy on Mobile Money Affects Small Businesses

November 2024
Stefanie Pfeil, Luciana Nyaoke Murimi, Marius Siebert & Fabrizio Santoro
Working Paper

Tax Awareness and Fiscal Workarounds in Contemporary Kenya: Reactions Towards New Taxation Laws, and the Need to Renew the Social Contract

October 2024
Eric Magale & Mario Schmidt
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