The ICTD is an independent research centre focused on improving tax policy and administration in lower-income countries.
It is led by Dr Giulia Mascagni and supported by the UK Foreign, Commonwealth & Development Office, Norad and the Bill & Melinda Gates Foundation.
The ICTD supports their partners in raising more revenue to fund public services in ways that are equitable, efficient, and strengthen accountability.
Recent work
Opinion
Domestic revenue mobilisation (taxation, tariffs, etc.) is recognised as the most sustainable way of financing development. For lower-income countries, this mode of financing is all the more important today, in a context of reduced development aid. [caption id="attachment_111453" align="aligncenter" width="2560"] Credit:…
05 June 2025
news
The International Centre for Tax and Development (ICTD), based at the Institute of Development Studies, is launching a Community of Practice (CoP) on Informality and Tax, a global network of practitioners and scholars committed to improving both knowledge and policy…
28 May 2025
publications
The role of tax intermediaries in encouraging or hindering compliance with tax obligations in low-income countries has received little attention in the literature. A rare example are two small-scale surveys carried out in Uganda, which suggest that tax agents might…
14 May 2025
Opinion
I recently took part in the third high-level symposium of the UNDP’s Finance, Integrity and Governance Initiative with experts and negotiators involved in the Financing for Development (FfD4) process. The symposium focused on domestic resource mobilisation (DRM), the primary source of development financing. While…
25 April 2025
Opinion
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 & 2 others
15 April 2025
Opinion
Faced with some of the worse debt levels in over a decade, African countries are struggling to find ways to balance their books. Increasing revenue sources from their citizens is an obvious place to look. [caption id="attachment_109005" align="aligncenter" width="1024"] Photo by…
28 March 2025
Opinion
Every year, hundreds of millions of Muslims across the world pay a proportion – broadly 2,5% – of their wealth as zakat, one of the five pillars of Islam. On the occasion of Ramadan, when most zakat is paid, we highlight…
Max Gallien & 2 others
26 March 2025
publications
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…
Max Gallien & 2 others
26 March 2025
People
