Publications

Simplified Taxation in Africa: What We Know – and Need to Know

ICTD Policy Brief 15

Most economic operators in Africa are small and informal firms that fall under the purview of presumptive or simplified tax regimes (STRs). These taxes are expected to fulfil a range of functions, from raising revenue to facilitating formalisation and improving revenue authorities’ data, and...

Max Gallien & 5 others

Taxing the Wealthy in Lower-Income Countries: Why It’s Important, and How to Do It

ICTD Policy Brief 14

The world is experiencing multiple crises, including increasing global tension, skyrocketing debt levels, and climate change. Lower-income countries (LICs) are bearing the brunt of these crises. Their finances, both from domestic sources and international aid, are not growing sufficiently to...

Giovanni Occhiali & 3 others

Reimagining Social Protection

IDS Bulletin 55.2

Social protection features in numerous country policies and development agency strategies, as well as in several Sustainable Development Goals. However, following more than two decades of considerable expansion in policies, programmes, and research, the sector finds itself at a...

Meeting Report: Mpox and Discrimination in African Settings

SSHAP Briefing

Mpox is a public health emergency of international concern, and there has been an increase in mpox cases in Africa. The issue of transmission of mpox through sexual contact is an important area of operational focus for addressing cross-border spread, shaping risk communication and community...

Diane Duclos

Hayley MacGregor

Navigating Uncertainty: Radical Rethinking for a Turbulent World

Uncertainties are everywhere. Whether it’s climate change, financial volatility, pandemic outbreaks or new technologies, we don’t know what the future will hold. For many contemporary challenges, navigating uncertainty – where we cannot predict what may happen – is essential and, as the...

Ian Scoones

Socio-economic Assessment and Genetically Engineered Crops in Africa: Building Knowledge for Development?

How could we know if agricultural development interventions make contributions to sustainable development goals (SDGs)? Genetically engineered (GE) crops are celebrated as a class of technological interventions that can realize multiple SDGs. But recent studies have revealed the gap between GE...

Dominic Glover & 8 others

Taxing Mobile Money in Africa: Risk and Reward

ICTD explored the impact of different approaches to DFS taxation in Africa through its DIGITAX programme, which ran from 2020 to 2024.

Martin Hearson & 8 others

Pathways Into the Tax Net: Better Ways to Register African Taxpayers

ICTD African Tax Administration Paper 34

Based on recent experience in a range of African countries, we list some taxpayer registration practices that should be abandoned or used sparingly, and some that should be used more widely, to better target registration on those businesses and individuals who should be paying tax.

Young people, livelihood building and the transformation of African agriculture: A reality check

Over a ten-year period, we, together with colleagues, have used qualitative and quantitative analysis to explore the dominant narratives and ‘conventional wisdom’ about young people and agriculture in Sub-Saharan Africa (SSA). Throughout, we have sought to carefully consider the...

James Sumberg & 5 others

Implementation Obstacles and Political Appeal of Environmental Taxes in Sub-Saharan Africa: Reflections from Selected Countries

ICTD Working Paper 177

Increasing the slow pace of adoption of environmental taxes across low-income countries has become a significant priority among international financial institutions, multilateral development banks, and international donors. Yet little is known about the practical institutional, administrative,...

Giovanni Occhiali

Using Machine Learning to Create a Property Tax Roll: Evidence from the City of Kananga, D.R. Congo

ICTD Working Paper 176

Developing countries often lack the financial resources to provide public goods. Property taxation has been identified as a promising source of local revenue, because it is relatively efficient, captures growth in real estate value, and can be progressive. However, many low-income countries do...

Introduction: Enacting Peace Amid Violence: Nonviolent Civilian Agency in Violent Conflict

Worldwide, civilians experiencing violence make agential choices about how they interact with conflict landscapes. This special issue assembles contributions that specifically deepen our understanding of nonviolent civilian agency amid violence.

Jeremy Allouche & 2 others