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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

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

Visit the ICTD website and sign-up to the newsletter for regular updates or download the latest ICTD publications.

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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

Image of Martin Hearson
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

Working Paper

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

ICTD Research in Brief 47

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

23 September 2019

Working Paper

Tax Evasion and Missing Imports: Evidence From Transaction-Level Data

ICTD Working Paper 101

It is well documented in the literature that developing countries raise less tax revenue as a share of their economy than their developed counterparts. Part of this gap can be explained by the relatively higher tax evasion in the former. Recent literature shows that increasing the availability...

18 September 2019

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