International Centre for Tax and Development

Recent papers from International Centre for Tax and Development

1. Evaluating Ethiopia’s Environmental Management Strategy: Does It Support Green Growth?The Journal of Environment & Development · 2025
2. Furthering a feminist fiscal agenda: Engendering tax and developmentDevelopment Policy Review · 2025
3. Taxing high‐net‐worth individuals in Nigeria: Challenges and opportunities for policy‐makers from a preliminary investigationDevelopment Policy Review · 2025
4. Obstacles and appeal of environmental taxation: Insights from sub-Saharan AfricaEnvironmental Development · 2024
5. Teach to comply? Evidence from a taxpayer education program in RwandaInternational Tax and Public Finance · 2024
6. Social protection, community participation and state‐citizen relations: Evidence from a cash transfer program in south‐central SomaliaSocial Policy and Administration · 2023
7. Can tax agents support tax compliance in low‐income countries? Evidence from UgandaPublic Administration and Development · 2023
8. Increasing Tax Collection in African Countries: The Role of Information TechnologyJournal of African Economies · 2023
9. What’s the Catch? A Review of the Fiscal Treatments of Fisheries in Sub-Saharan AfricaThe Journal of Environment & Development · 2023
10. The Promise and Limitations of Information Technology for Tax MobilizationThe World Bank Research Observer · 2022
11. The VAT in practice: equity, enforcement, and complexityInternational Tax and Public Finance · 2022
12. Tax obsessions: Taxpayer registration and the “informal sector” in sub‐Saharan AfricaDevelopment Policy Review · 2022
13. Developing influence: the power of ‘the rest’ in global tax governanceReview of International Political Economy · 2022
14. The Economic Impact of the Pandemic in Rwanda: An Analysis of Firm-Level VAT DataJournal of African Economies · 2022
15. Active Ghosts: Nil-filing in RwandaWorld Development · 2022
16. The Chinese are Here: Import Penetration and Firm Productivity in Sub-Saharan AfricaThe Journal of Development Studies · 2021
17. Can ICTs increase tax compliance? Evidence on taxpayer responses to technological innovation in EthiopiaJournal of Economic Behavior & Organization · 2021
18. Enabling tax bargaining: Supporting more meaningful tax transparency and taxpayer engagement in Ghana and Sierra LeoneDevelopment Policy Review · 2021
19. Trade Tax Evasion and the Tax Rate: Evidence from Transaction-level Trade DataJournal of African Economies · 2021
20. The Rise of China and Contestation in Global Tax Governance2021