International Centre for Tax and Development

International Centre for Tax and Development

  • Publications: 81
  • Contributors: 171

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

To File or Not To File? Another Dimension of Non-Compliance: The Eswatini Taxpayer Survey

Active Ghosts: Nil-filing in Rwanda

Corporate Tax Negotiations at the OECD: What’s at Stake for Developing Countries in 2020?

Fuel Subsidy Reform and the Social Contract in Nigeria: A Micro-economic Analysis

Modelling Improvements to Property Tax Collection: The Case of Addis Ababa

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

Democratisation in Tanzania: No Elections Without Exemptions

Simplifying Property Tax Administration in Africa: Piloting a Points Based Valuation in Freetown, Sierra Leone

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

Safe Harbour Regimes in Transfer Pricing: An African Perspective

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