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International Centre for Tax and Development (ICTD)

The International Centre for Tax and Development (ICTD) is 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. It is led by Professor Mick Moore and funded by the UK Department for International Development and the Bill & Melinda Gates Foundation.

The ICTD network at the 2019 annual meeting hosted by the Rwanda Revenue Authority in Kigali. Credit: S Lenz – IDS/ICTD

The ICTD’s primary objective is to provide 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. It does this by generating and disseminating research to policymakers and the public in order to broaden public debate on taxation issues in Africa. The ICTD also seeks to build the capacity of revenue authorities and academics in Africa to conduct research on tax issues through research collaboration and training.

Key ICTD research themes

Keep up to date with our work

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People

Image of Giulia Mascagni
Giulia Mascagni

IDS Research Fellow and ICTD Research Director

Image of Jalia Kangave
Jalia Kangave

Research Fellow

Martin Hearson

Research Fellow

Image of Mick Moore
Mick Moore

Professorial Fellow

Image of Rhiannon McCluskey
Rhiannon McCluskey

Research Uptake and Communications Manager

Image of Simon Rees
Simon Rees

ICTD Project Manager

Image of Wilson Prichard
Wilson Prichard

IDS Research Fellow and ICTD Research Director

Vanessa van den Boogaard

Recent work

Brief

Safe Harbour Regimes in Transfer Pricing: An African Perspective

ICTD Working Paper 100

Applying transfer pricing rules in Africa poses great difficulties. There are few reliable comparables to benchmark prices and terms fixed by related entities in their transactions with each other. This means that jurisdictions struggle with applying the arm’s length principle in intra-firm...

Alexander Ezenagu

1 August 2019

Journal Article

Perceptions of VAT Compliance in Ethiopia

ICTD Research in Brief;45

Tax is a major source of government revenue. Many countries prioritise mobilising domestic resources to finance government spending. However, many factors influence the revenue generated by taxation, including the population’s level of compliance with tax expectations. A country’s ability...

Worku Tamrie Atnafu & 2 others

31 July 2019

Working Paper

Enhancing Property Rates Administration, Collection and Enforcement in Uganda: The Case of Kampala Capital City Authority (KCCA) and four other Municipalities

ATAP Working Paper 13

Uganda was among the first African countries to embrace a decentralised system of government in the 1990s. The objective of this policy was to bring services closer to the people while at the same time enhancing local participation and democracy. The success of decentralisation was, however,...

David Bakibinga
Dan Ngabirano

25 July 2019

Journal Article

The New Politics of Global Tax Governance: Taking Stock a Decade After the Financial Crisis

Review of International Political Economy

The financial crisis of 2007–2009 is now broadly recognised as a once-in-a-generation inflection point in the history of global economic governance. It has also prompted a reconsideration of established paradigms in international political economy (IPE) scholarship. Developments in global tax...

Rasmus Corlin Christensen

17 July 2019