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
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
events
In the face of declining aid volumes and mounting debt and climate crises, lower income countries are under increasing pressure to raise more domestic revenue. With these countries already experiencing higher levels of wealth and income inequality than high-income nations,…
Giulia Mascagni & 4 others
11 June 2025
Opinion
Uganda is one of the countries most exposed to recent cuts in international aid, particularly with the dissolution of the US Agency for International Development (USAID). In 2023, about 5 per cent of gross national income – a measure of a country’s total income,…
11 June 2025
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
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