Taxation

Work on taxation at IDS is primarily led by the International Centre for Tax and Development (ICTD), 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.

A tax sign in Sierra Leone. Credit: Vanessa van den Boogaard

The International Centre for Tax and Development (ICTD) is led by Professor Mick Moore and funded by the UK Department for International Development and the Bill and Melinda Gates Foundation.

Key areas of research on tax and development

Why should we tax Africa?

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Image credit: Vanessa van den Boogaard

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

REDD+ and Forest Taxation in sub-Saharan Africa

This research project will map the channels through which REDD+ could impact upon different forest tax systems in sub-Saharan Africa, and develop proposals to increase the probability that these impacts will be positive. More details

UNU-WIDER Symposium on Taxation & Revenue Mobilisation in Developing Countries consultancy

Bruno Martorano will be conducting research on the topic of ‘Tax Changes and Inequality in Latin America, 1990-2010’ More details

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IDS publications on international development research

Rationalizing or Empowering Bureaucrats? Tax Administration Reform in Post-Communist Poland and Russia

Journal of Communist Studies and Transition Politics 24.1 (2008)

Comparison of the experiences of these two countries suggests that 'empowering' bureaucrats so that the state will be 'strengthened' vis-à-vis society may not provide for as successful an implementation of state policy in the long run as an approach based upon 'rationalizing' the state. More details

IDS publications on international development research

Taxation and State-Building in Developing Countries: Capacity and Consent

This book explores an old idea that has returned to prominence: that authority, effectiveness, accountability and responsiveness is closely related to the ways in which governments are financed. More details

IDS publications on international development research

Rationalizing or Empowering Bureaucrats? Tax Administration Reform in Post-Communist Poland and Russia

Comparison of the experiences of these two countries suggests that 'empowering' bureaucrats so that the state will be 'strengthened' vis-à-vis society may not provide for as successful an implementation of state policy in the long run as an approach based upon 'rationalizing' the state. More details

IDS publications on international development research

Governance Reform and Institutional Change: Federalism and Tax in Brazil

Commonwealth and Comparative Politics 45.4 (2007)
IDS Working Paper

How Does Taxation Affect the Quality of Governance?

IDS Working Paper 280 (2007)

This paper summarises the policy implications of a growing debate about the connections between taxation and the quality of governance in developing countries. Taxation or the absence of tax impacts on the quality of governance through two main channels. More details

IDS publications on international development research

Who Gets What From Whom? The Impact of Decentralization on Tax Capacity and Social Spending

Journal of Commonwealth and Comparative Politics 44.3 (2006)
IDS publications on international development research

Taxation and the Political Agenda, North and South

Forum for Development Studies 31.1 (2004)
This is the cover of a Working Paper

Governance, Taxes and Tax Reform in Latin America

IDS Working Paper 221 (2004)

In the 1980s, Latin American countries began to implement a set of tax reforms inspired in large part by the international financial institutions and ideas associated with the Washington Consensus. More details

This is the cover of a Working Paper

Taxation, Governance and Poverty: Where Do the Middle Income Countries Fit?

IDS Working Paper 230 (2004)

Tax reform can contribute to improved governance and poverty reduction both directly and indirectly: by redistributing income, and by helping establish stronger fiscal social contracts in poorer countries. Middle Income Countries can play an especially important role in this process. More details

IDS Working Paper

Who Gets What From Whom? The Impact of Decentralisation on Tax Capacity and Pro-Poor Policy

IDS Working Paper 179 (2003)

This project studies patterns of decentralisation and public finance in 68 countries in 1996. Six indicators of decentralisation clustered around fiscal, administrative, and political dimensions, and these dimensions had independent and surprising relationships with how much governments taxed and what they did with their money. More details

IDS publications on international development research

Taxation, Accountability and the Poor: Report

Report prepared for the UK Department for International Development and World Bank More details

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Oxfam, Give the IMF a break!

02 Apr 2012
By Mick Moore
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