International Centre for Tax and Development

International Centre for Tax and Development

  • Publications: 71
  • Contributors: 142

The International Centre for Tax and Development (ICTD) is a global policy research network, devoted to improving the quality of tax policy and administration in developing countries, with a special focus on sub-Saharan Africa. The centre was established in November 2010, and is based at the Institute of Development Studies (IDS), in Brighton.

Latest publications

Tax Evasion and Missing Imports: Evidence From Transaction-Level Data

Safe Harbour Regimes in Transfer Pricing: An African Perspective

The Economics of Tobacco Control in Nigeria: Modelling the Fiscal and Health Effects of a Tobacco Excise Tax Change

Democratisation in Tanzania: No Elections Without Tax Exemptions

Hidden Inequalities: Tax Challenges of Market Women in Enugu and Kaduna States, Nigeria

Where the Gap Lay: Presumptive Income Tax Assessment for Small and Micro Enterprises in Addis Ababa City Administration

Local Government Property Tax Administration and Collaboration with Central Government: Case Studies of Kiambu, Laikipia and Machakos Counties, Kenya

Tax Administration Reforms: Lessons from Georgia and Uganda

Acceptability of e-Filing of Taxes by Micro-Entrepreneurs in Northwestern Nigeria

Expensive to be a Female Trader: The Reality of Taxation of Flea Market Traders in Zimbabwe

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