International Centre for Tax and Development

International Centre for Tax and Development

  • Publications: 69
  • Contributors: 138

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

Safe Harbour Regimes in Transfer Pricing: An African Perspective

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

Gender and the Formal and Informal Systems of Local Public Finance in Sierra Leone

Why African Tax Authorities Should Employ More Women: Evidence from the Uganda Revenue Authority

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