The ICTD is an independent research centre focused on improving tax policy and administration in lower-income countries.
It is led by Professor Giulia Mascagni and supported by the UK Foreign, Commonwealth & Development Office, Norad and the 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
events
Artificial Intelligence (AI) and advanced data analytics are rapidly transforming tax administration worldwide. Revenue authorities are deploying AI tools for risk profiling, audit selection, compliance management, and service delivery, with the promise of improving efficiency and strengthening domestic revenue mobilisation.…
25 February 2026
publications
Zakat, an annual mandatory payment on productive wealth and one of the five pillars of Islam, represents the largest non-state welfare system in the world. Despite its significance as a redistributive mechanism, little is known about its actual distributional impacts.…
13 January 2026
Opinion
Recognising that global governance is rapidly shifting into the digital realm, the 2025 G20 Leaders’ Declaration commits to safe, trustworthy AI, stronger cross-border digital payments, and inclusive data governance – developments with major implications for Africa’s fiscal sustainability and digital…
11 December 2025
publications
As governments in lower-income countries confront tight fiscal space, rising service demands, and large informal sectors, knowing the true costs and returns of commonly used simplified or presumptive taxes is essential to building equitable and effective revenue systems. This paper…
08 December 2025
publications
Many scholars focused on the potential of wealth taxes, including through work funded by the G20, which led to the proposal of an individual tax of 2% on the combined income and wealth of billionaires and centimillionaires. The introduction of…
11 November 2025
Opinion
The Intergovernmental Negotiation Committee on a UN Framework Convention on International Tax Cooperation will convene from 10-19 November in Nairobi. This is the third out of nine planned sessions, during which the Committee is developing three foundational texts in three Workstreams…
04 November 2025
publications
DPI matters for tax because it can enable frictionless compliance, help combat tax evasion and fraud, and broaden the fiscal base in inclusive ways.
30 October 2025
publications
This paper focuses on reforming Sri Lanka’s main property tax, commonly known as the rate assessment system, which currently generates only tiny amounts of revenue for local councils.
29 October 2025
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