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International Centre for Tax and Development
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
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Democratisation in Tanzania: No Elections Without Exemptions
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Tax Evasion and Missing Imports: Evidence From Transaction-Level Data
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Safe Harbour Regimes in Transfer Pricing: An African Perspective
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What are ‘Tax Expenditures’ and How Big are Energy-related Tax Expenditures?
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The Economics of Tobacco Control in Nigeria: Modelling the Fiscal and Health Effects of a Tobacco Excise Tax Change
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Democratisation in Tanzania: No Elections Without Tax Exemptions
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Hidden Inequalities: Tax Challenges of Market Women in Enugu and Kaduna States, Nigeria
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Where the Gap Lay: Presumptive Income Tax Assessment for Small and Micro Enterprises in Addis Ababa City Administration
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