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Centre

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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.

You can also follow ICTD on Twitter, Linkedin and Facebook.

 

People

Giovanni Occhiali

Research Fellow

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Giulia Mascagni

IDS Research Fellow and ICTD Research Director

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Jalia Kangave

Research Fellow

James Murdoch

Global Programme Manager

Image of Martin Hearson
Martin Hearson

Research Fellow

Image of Max Gallien
Max Gallien

Research Fellow

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Mick Moore

Professorial Fellow

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Rhiannon McCluskey

Research Uptake and Communications Manager

Recent work

Working Paper

The Customer is King: Evidence on VAT Compliance in Tanzania

World Development 128

Value Added Tax (VAT) has emerged as one of the main modes of raising tax revenue worldwide, but has significantly underperformed as a revenue source in African countries. To improve compliance, Tanzania has introduced Electronic Fiscal Devices (EFDs), which automatically transmit information...

1 April 2020

Working Paper

Democratisation in Tanzania: No Elections Without Exemptions

ICTD Research in Brief;49

A demand-supply framework has been developed and applied to Tanzania to explore the link between democratisation, economic liberalisation and the use of tax exemptions to fund political parties’ electoral campaigns. In Tanzania, the demand for this type of money has increased since one-party...

Ole Therkildsen
Ane Karoline Bak

16 December 2019

Press release

Researchers and policymakers gather to discuss tax and technology in Nigeria

On December 5 and 6th, members and stakeholders of the Nigerian Tax Research Network are gathered in Abuja for the Network’s third annual meeting on the theme “Revenue challenges online and offline: Bridging the digital divide in an analogue economy.” The theme of the meeting touches on...

5 December 2019

Brief

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

ICTD Research in Brief 48

Tax evasion is typically very hard, if not impossible, to measure. In the case of trade flows however, it is possible to capture it thanks to “missing imports”: the difference between the total value of exports recorded by country A to country B and the total value of imports of country B...

24 October 2019