International Centre for Tax and Development (ICTD)

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. It is led by Professor Mick Moore and funded by the UK Department for International Development and the Bill and Melinda Gates Foundation.

Commissioner General, Ethiopian Revenue Authority being interviewed by journalists at the Annual Meeting of the International Centre for Tax and Development (ICTD). Credit: Rhiannon McCluskey - IDS/ICTD

The ICTD’s primary objective is to provide research evidence that supports developing countries in raising domestic revenues equitably and sustainably, in a manner that is conducive to pro-poor economic growth and good governance. It does this by generating and disseminating research to policymakers and the public in order to broaden public debate on taxation issues in Africa. The ICTD also seeks to build the capacity of revenue authorities and academics in Africa to conduct research on tax issues through research collaboration and training.

Key ICTD research themes

Stay up to date with the latest news from ICTD

Visit ICTD website to sign-up to the newsletter for regular updates or download the latest ICTD publications

You can also follow ICTD on Twitter, Linkedin and Facebook.

Image: Former Commissioner General of the Ethiopian Revenue and Customs Authority, Beker Shale, being interviewed by journalists at the ICTD Annual Meeting in 2016. Credit: R.McCluskey - IDS/ICTD

View other IDS publications


IDS publications on international development research

Linking Taxation and Social Protection: Evidence on Redistribution and Poverty Reduction in Ethiopia

ICTD Working Paper 61 (2017)

This paper aims to jointly assess the distributional effect of taxes and transfers, through social protection, using Ethiopia as a case study. More details

This is the front cover of ICTD Summary Brief 9, What Have We Learned About International Taxation and Economic Substance?

What Have We Learned About International Taxation and Economic Substance?

ICTD Summary Brief 9 (2017)

The landscape of international corporate taxation will change significantly as a result of the G20/OECD project on base erosion and profit shifting (BEPS). The contours of this new terrain have become apparent since the publication of the main outputs of the project in October 2015.The BEPS outputs aim to strengthen the system and give better tools to tax authorities – if they have the capacity and will to use them. More details

Non-IDS publication

Improving Natural Resource Taxation in Developing Countries

Improving Natural Resource Taxation in Developing Countries More details

This is the cover of the ICTD/ UNU Wider Working Paper 2016/155 titled Tax Revenue Mobilization in Conflict-affected Developing Countries.

Tax Revenue Mobilization in Conflict-Affected Developing Countries

ICTD/ UNU Wider Working Paper 2016-155 (2016)

How does conflict affect tax revenue mobilization? This paper uses a newly updated dataset to explore longitudinal trends of tax revenue mobilization prior to, during, and after conflict periods in a selection of conflict-affected states since 1980. More details

IDS publications on international development research

Africa’s First Large-Scale Tax Experiment: Researching Compliance in Rwanda

Administrative data is incredibly valuable for research on taxation for several reasons. More details

IDS publications on international development research

The Carrot and the Stick: Evidence on Voluntary Tax Compliance from a Pilot Field Experiment in Rwanda

ICTD Working Paper 57 (2016)

This paper reports the results of a pilot experiment in Rwanda designed to encourage voluntary tax compliance by providing information on sanctions. More details

This is the front cover of ICTD Summary Brief Rwanda, Africa’s First Large-Scale Tax Experiment: Researching Compliance in Rwanda

Africa’s First Large-Scale Tax Experiment: Researching Compliance in Rwanda

ICTD Summary Brief (2016)

This brief summarises the findings from five ICTD working papers produced from a research project conducted by the ICTD in partnership with the African Tax Administration Forum and in collaboration with the Rwanda Revenue Authority. It includes information about the value of administrative data and tax experiments for research and policy, as well as the results of two field experiments on tax compliance, which tested the effectiveness of different types of communications with taxpayers More details

IDS publications on international development research

Les avantages de l’impot foncier pour l'Afrique

Africa Research Institute: Counterpoints (2016)

Sur le plan du développement, on néglige souvent les effets bénéfiques de l'imposition même pour des sommes modiques. Pour financer leurs budgets, les gouvernements en Afrique s'appuient depuis longtemps sur des revenus tirés des ressources naturelles ou bien sur des aides extérieures. Depuis la crise financière mondiale de 2008, on parle plus de la contribution potentielle que pourrait fournir une amélioration dans la mobilisation des ressources intérieures. Néanmoins, les donateurs internationaux oublient souvent le rôle primordial de la négociation des impôts dans la construction d'états efficaces, responsables, et réactifs, partout dans le monde développé. L'imposition n'est jamais chose appréciée par les contribuables : mais, dans le long terme, ce n'est qu'en payant les impôts que les citoyens auront un gouvernement consensuel et représentatif. More details

ICTD Generic WP cover

Unlocking the Potential of Administrative Data in Africa: Tax Compliance and Progressivity in Rwanda

ICTD Working Paper 56 (2016)

This paper is the first in a series of three studies looking at tax compliance using administrative data from Rwanda. It discusses the use of administrative data for tax research – specifically anonymised taxpayers records, which have become increasingly available on the African continent. More details

Non-IDS publication

A Price-Based Royalty Tax?

Discussing the merits of a price-based royalty, a royalty for which the rate varies with the product price, as a fiscal instrument for taxing extractive industries. More details

IDS publications on international development research

The Corporate Tax Burden in Ethiopia: Evidence from Anonymised Tax Returns

ICTD Research in Brief 13 (2016)

This paper looks at the challenge faced by many low income countries of increasing tax revenue dramatically while minimising distortions in the economy that may discourage investment and, more generally, economic growth. In this context, corporations have to contribute to the public purse but their tax burden should still allow them to prosper. More details

This is the front cover of ICTD Summary Brief 1, What Have We Learned About Mining Taxation in Africa?

What Have We Learned About Mining Taxation in Africa?

ICTD Summary Brief 1 (2016)

This ICTD Summary Brief is one of six special research synthesis pieces produced at the end of the ICTD's first five-year funding period in Spring 2016. More details

IDS publications on international development research

Aid and Taxation in Ethiopia

The Journal of Development Studies 52.12 (2016)

The case of Ethiopia supports the existence of a positive relation between aid and tax, which occurs mainly through policy advice and technical assistance rather than conditionality. More details

This is the cover of the Journal Article titled Revenue-Maximising or Revenue-Sacrificing Government? Property Tax in Pakistan by Mujtaba Piracha and Mick Moore.

Revenue-Maximising or Revenue-Sacrificing Government? Property Tax in Pakistan

The Journal of Development Studies Vol 52 (2016)

The idea that states seek to maximise their revenue collection has occupied a significant place in contemporary political economy analysis of taxation, and has helped us understand the history of state formation. It is, however, very much at variance with the daily experience of tax policy and practice. Governments are frequently revenue-sacrificers: they fail to use the functioning, legitimate tax collection systems they have available to actually collect much revenue. This paper details the case of property tax collection in Pakistan, and concludes that governments tend to maximise rule before they maximise revenue. More details

IDS publications on international development research

Revenue-Maximising or Revenue-Sacrificing Government? Property Tax in Pakistan

The Journal of Development Studies (2016)

This paper details the case of property tax collection in Pakistan, and concludes that governments tend to maximise rule before they maximise revenue. More details

IDS publications on international development research

The Political Economy of Domestic Tax Reform in Bangladesh: Political Settlements, Informal Institutions and the Negotiation of Reform

Journal of Development Studies 52.12 (2016)

This paper explains the persistence of a tax system characterised by low revenue collection and extensive informality in Bangladesh. It combines analysis of long-term formal and informal institutions and of micro-level incentives shaping negotiation of short-term reform. More details

IDS publications on international development research

Rebuilding Local Government Finances After Conflict: Lessons from a Property Tax Reform Programme in Post-Conflict Sierra Leone

Journal of Development Studies 52.12 (2016)

This research interrogates the factors underpinning the relative success of a property tax reform programme in Sierra Leone. Recognising the importance of politics in shaping reform outcomes, it highlights reform strategies that have contributed to overcoming both technical and political barriers to reform. More details

IDS publications on international development research

What Have We Learned About Taxation, Statebuilding and Accountability?

ICTD Summary Brief 4 (2016)

This ICTD Summary Brief looks at what has been learned about taxation, state-building and accountability during the Centre's first five-year funding period, ending Spring 2016. More details