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
publications
The global expansion of digital services – from streaming, e-commerce, and software, to online education – has created new tax challenges, particularly for developing countries. In Africa, governments have responded by introducing VAT frameworks targeting non-resident suppliers of digital services.…
11 August 2025
publications
The analysis reveals significant variations across African countries in legal frameworks, compliance measures, and operational strategies when benchmarked against international standards such as the OECD’s 2017 International VAT/GST Guidelines and the 2023 VAT Digital Toolkit for Africa. While countries align…
11 August 2025
publications
This brief analyses the institutional trade-offs facing negotiators of Protocol 1 on cross-border services in a digitalised and globalised economy under the proposed United Nations (UN) Framework Convention on International Tax Cooperation. It examines design choices across legal form, nexus,…
07 August 2025
news
The International Centre for Tax and Development (ICTD), based at the Institute of Development Studies (IDS), has signed a memorandum of understanding (MoU) with global research and advocacy network WIEGO. The agreement formalises a long-standing collaboration between the two organisations…
25 July 2025
news
Earlier this month, Prime Minister Shehbaz Sharif's government presented the Federal Budget for the 2025-2026 fiscal year which allocated nearly 50% of the budget to debt servicing alone while severing subsidies - with a 13% cut on power sector subsidies…
02 July 2025
publications
At a time of substantial uncertainty for global development, three things are clear. First, aid is retreating substantially, and probably permanently. Second, lower-income countries’ debt servicing costs are spiralling, and their ability to take on new debt is constrained at…
Max Gallien & 5 others
24 June 2025
publications
Wealth taxes have become increasingly central in global debates about equitable taxation, particularly in the context of growing fiscal pressures, decreasing aid, and rising inequality. However, there is surprisingly little data on the nature and determinants of public support for…
Max Gallien & 2 others
23 June 2025
events
Artificial Intelligence (AI) is transforming the way governments manage data, detect fraud, and engage with citizens—and tax administrations are no exception. From chatbots and risk scores to automated audits and predictive analytics, AI holds the promise of smarter, faster, and…
18 June 2025
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