International Centre for Tax and Development

International Centre for Tax and Development

  • Publications: 74
  • Contributors: 147

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

Addressing the Challenges of Taxation of the Digital Economy: Lessons for African Countries

Democratisation in Tanzania: No Elections Without Exemptions

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

Safe Harbour Regimes in Transfer Pricing: An African Perspective

What are ‘Tax Expenditures’ and How Big are Energy-related Tax Expenditures?

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

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