International Centre for Tax and Development

International Centre for Tax and Development

  • Publications: 44
  • Contributors: 84

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

What Can We Learn from the Uganda Revenue Authority’s Approach to Taxing High Net Worth Individuals?

Taxation, Property Rights and the Social Contract in Lagos

How Kenya has Implemented and Adjusted to the Changes in International Transfer Pricing Regulations: 1920-2016

How Do We Measure Tax Expenditures? The Zambian Example

Cross-Border Trade, Insecurity and the Role of Customs: Some Lessons from Six Field Studies in (Post-)Conflict Regions

Informal Taxation in Post-Conflict Sierra Leone: Taxpayers’ Experiences and Perceptions

Communicating to Improve Compliance: Taxpayers’ Feedback on Message and Mode of Delivery in Rwanda

Tax and Gender in Developing Countries: What are the Issues?

Tax Base Erosion and Profit Shifting in Africa – Part 2: A Critique of Some Priority OECD Actions from an African Perspective

One Size Does Not Fit All: A Field Experiment on the Drivers of Tax Compliance and Delivery Methods in Rwanda

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