Person

Max Gallien

Max Gallien

Research Fellow

Max Gallien is a political scientist specialising in the political economy of development, particularly the politics of taxation and of informal and illegal economies.

Max is an IDS Research Fellow in the Governance Cluster and with the International Centre for Taxation and Development (ICTD) where he leads the research programme on informality and taxation with Vanessa van den Boogaard, alongside the ICTD’s teaching and learning programme.

His book “Smugglers and States – Negotiating the Maghreb at its Margins” (Columbia 2024) recently won the Theodore J. Lowi First Book Award, awarded jointly by the American Political Science Association (APSA) and International Political Science Association (IPSA). He is also the co-editor of the “Routledge Handbook of Smuggling“. Max holds a PhD from the London School of Economics, and an MPhil from the University of Oxford.

Languages: German (native), English (fluent), French (advanced), and Arabic (intermediate)

Research

Centre

International Centre for Tax and Development (ICTD)

The International Centre for Tax and Development (ICTD) provides 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.

Opinions

Opinion

Ghana’s e-levy: 3 lessons from the abolished mobile money tax

The first budget speech of Ghana’s new government on 11 March painted a picture of an economy in crisis, facing high debt and fiscal mismanagement. The finance minister, Cassiel Ato Forson, acknowledged that key International Monetary Fund performance targets would be missed and announced...

Max Gallien
Max Gallien & 2 others

15 April 2025

Opinion

Three myths on smuggling and taxes

Few topics attract as many myths and misconceptions as smuggling. As an activity that is more frequently encountered through tabloids and crime dramas than academic research, public perceptions are often dramatised and outdated. At the same time, how we think about smuggling influences how we...

13 June 2024

Publications

Publication

Zakat Payments in Pakistan Exceed State Social Protection

ICTD Factsheet

Every year, hundreds of millions of Muslims across the world pay a proportion of their wealth as zakat, one of the five pillars of Islam mandating an annual payment of a proportion of an individual’s productive wealth, broadly representing 2.5 per cent. Consequently, zakat represents a...

Max Gallien
Max Gallien & 2 others

26 March 2025

Brief

Tax and Gender: Why Informality Matters

ICTD Policy Brief 16

Recent policy debates have increasingly focused on the gendered impacts of taxation, yet much of this work is rooted in high-income contexts, overlooking the realities of low- and middle-income countries where most individuals, particularly women, work in the informal sector. This policy...

Max Gallien
Max Gallien & 3 others

26 March 2025

Brief

Simplified Taxation in Africa: What We Know – and Need to Know

ICTD Policy Brief 15

Most economic operators in Africa are small and informal firms that fall under the purview of presumptive or simplified tax regimes (STRs). These taxes are expected to fulfil a range of functions, from raising revenue to facilitating formalisation and improving revenue authorities’ data, and...

Max Gallien
Max Gallien & 5 others

10 February 2025

Journal Article

The taxed informal economy: Fiscal burdens and inequality in Accra

We find that the majority of informal sector operators in this context pay a range of taxes and fees, which together amount to a significant burden, especially for low earners.

3 December 2024

Max Gallien’s recent work

Past Event

Towards a digital tax administration: lessons learnt and directions for reform

Governments across the African continent are investing heavily in digital transformation and have made huge progress in the past decade. Many core functions such as tax filing and payment are fully digitised in many contexts. The development of Digital Public Infrastructure (DPI) has been key to...

From 12 December 2024 until 13 December 2024

Past Event

Book launch: Smugglers and States

We are thrilled to host the launch for the book Smugglers and States, with an introduction by its author Max Gallien, followed by a drinks reception. Watch now https://youtu.be/0FWfe5rBxhw?si=2lOkA3QZMkb_xGrs&t=86 Smuggling is typically thought of as furtive and hidden, taking place under...

21 March 2024

Past Event

Book Launch: The Routledge Handbook of Smuggling

We are thrilled to officially launch the 'Routledge Handbook of Smuggling' with an introduction by its editors, some of its authors, and a discussion of key issues in the contemporary study of smuggling. Watch the video now https://www.youtube.com/watch?v=b6rYAlNAGnk Listen to the audio...

3 May 2022

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