Centre

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International Centre for Tax and Development (ICTD)

The ICTD is an independent research centre focused on improving tax policy and administration in lower-income countries. It is led by Dr Wilson Prichard and supported by UK Foreign, Commonwealth & Development Office, the Munk School of Global Affairs & Public Policy, Norad 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 supports their partners in raising more revenue to fund public services in ways that are equitable, efficient, and strengthen accountability.

In this way, their efforts contribute to advancing sustainable development by reducing inequality, fostering inclusive growth, and enhancing governance.

Key ICTD research themes

ICTD programmes

DIGITAX Research Programme
Local Govt. Revenue Initiative
Ethiopian Tax Research Network
Nigerian Tax Research Network

Keep up to date with their 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.

Mick Moore

Professorial Fellow
Rhiannon McCluskey

Communications and Impact Manager
Giulia Mascagni

IDS Research Fellow and ICTD Research Director
Jalia Kangave

Research Fellow
Wilson Prichard

IDS Research Fellow and ICTD Chief Executive Officer
Max Gallien

Research Fellow
Vanessa van den Boogaard

Research Fellow
Martin Hearson

Research Fellow

Featured Book

Taxing Africa: Coercion, Reform and Development

Written by leading international experts, Taxing Africa offers a cutting-edge analysis on all aspects of the continent’s tax regime, displaying the crucial role such arrangements have on attempts to create social justice and push economic advancement. From tax evasion by multinational corporations and African elites to how ordinary people navigate complex webs of ‘informal’ local taxation, the book examines the potential for reform, and how space might be created for enabling locally-led strategies.

Working Paper

How Might the National Revenue Authority of Sierra Leone Enhance Revenue Collection by Taxing High Net Worth Individuals?

ICTD Working Paper; 156

In the wake of the Covid-19 pandemic, increasing domestic revenue mobilisation has become even more of a priority for low-income countries. One of the commonly untapped sources of revenue across many of these countries are high net worth individuals, who usually manage to avoid contributing...

Jalia Kangave & 2 others

9 March 2023

Publication

The Alternatives to Universal Tax Registration in Sri Lanka

This note argues that the Sri Lankan government’s recent proposal to implement universal tax registration is neither a viable nor effective strategy to increase the country’s tax revenue. Instead, the note proposes four alternative measures that are more feasible, while still serving the...

Mick Moore

Nishan de Mel

9 March 2023

Brief

Mandating Digital Tax Tools as a Response to Covid: Evidence from Eswatini

ICTD Research in Brief; 83

To reduce physical contact, Covid-19 forced many tax authorities to embrace digital technologies for filing and payment. Pandemic control aside, e-filing and e-payment hold great promise in facilitating taxpayer compliance, increasing transparency and curbing opportunity for collusion...

Fabrizio Santoro

Razan Amine

3 March 2023

Brief

The Promise and Limitations of Information Technology for Tax Mobilisation

ICTD Research in Brief 82

As digital technologies continue gaining momentum in Africa and lower-income countries, more and more tax authorities are adopting them to improve their core functions and collect revenue more efficiently. This paper reviews recent literature on using technology for tax administration....

Celeste Scarpini & 2 others

15 February 2023

News

IDS-hosted ICTD launches new programme on Climate and Environmental Tax

The IDS-based International Centre for Tax and Development is thrilled to launch a new research programme on Climate and Environmental Tax. As the climate emergency worsens, our research aims to provide more evidence on what types of climate and environmental taxes are desirable for...

14 February 2023

Working Paper

The Promise and Limitations of Information Technology for Tax Mobilisation

ICTD Working Paper 135

Tax revenue in many low-income countries is inadequate for funding investments in public goods and human capital. While tax systems have been adopting new technologies to improve tax collection for many years, limitations to in-person interactions due to COVID-19 have further highlighted the...

Fabrizio Santoro

Oyebola Okunogbe

1 February 2023