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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Bulletin 33.3 front cover

The New Politics of Taxation and Accountability

IDS Bulletin 33.3 (2002)

Why the title 'New politics of taxation'? What then were the 'old'? This Bulletin discusses the increasing prominence of taxation issues on policy and political agendas in developing countries. More details

IDS Discussion paper

Taxation, Risk and Real Interest Rates

IDS Discussion Paper 336 (1993)
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Oxfam, Give the IMF a break!

02 Apr 2012
By Mick Moore
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