International Centre for Tax and Development (ICTD)

The International Centre for Tax and Development (ICTD) is a global policy research network dealing with the political economy of taxation policies and practices in relation to the poorer parts of the world. It is based at IDS and led by Professor Mick Moore. It is funded by the UK Department for International Development and the Norwegian Government’s Agency for Development Cooperation.

Signing loans in Uganda

The ultimate objective of the ICTD is to contribute to development in the poorer parts of the world by mobilising knowledge that will help make taxation policies more conducive to pro-poor economic growth and good governance. The operational objectives are to generate and disseminate relevant knowledge to policymakers and to mobilise knowledge in ways that will widen and deepen public debate about taxation issues within poorer countries.

Keys area of focus for ICTD include:

  • Cross-national Tax Data and Econometric Analysis
  • Tax Compliance and Taxpayer Perceptions
  • Rethinking National Tax Administration and Tax Reform
  • International Dimensions of Taxation and Tax Evasion
  • Taxation in Post-conflict States
  • Local Government Taxation
  • Informal Sector Taxation
  • Natural Resource Taxation

Experimental research on tax compliance in Rwanda

This project conducted a set of large-scale field experiments in Rwanda aiming to understand the determinants of tax compliance More details

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