Improving tax policy and administration in lower-income countries through collaborative research and engagement.

Ana Isabel López García & Sarah Berens

Partner Publication

Digital public infrastructure and tax: strengthening state capacity with shared digital rails

Fabrizio Santoro, Daisy Ogembo & Philip Mader

Journal Article

Measurement and mirage: The informal sector revisited

March 2026

Max Gallien

Featured Theme

Digital Public Infrastructure (DPI) and Tax

Digital Public Infrastructure (DPI) offers transformative opportunities to improve tax systems in lower-income countries by enhancing efficiency, transparency, and inclusion. However, its success relies not only on technological adoption, but also on thoughtful reform sequencing, institutional readiness, and inclusive system design.

News and events

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News

Max Gallien and Vanessa van den Boogaard with the Finance Office at the Municipality of Korle Klottey in Ghana on the day of signing the new MoU

ICTD signs new partnerships for largest study of market taxation in Accra

ICTD signs three new MOUs with municipal authorities in Ghana for a project on the taxation of Accra’s markets. …

News

ICTD’s home institution IDS ranks first in the world for Development Studies for tenth year in a row

The landmark achievement, announced in the QS World University Rankings by Subject 2026, makes IDS and Sussex only the fifth UK institution ever to hold the top position in any single subject for a full decade….

Event

Skyline with a superimposed image of a translucent globe with orbits of currency symbols.

9 April 2026

Webinar: The Role of ODA in Strengthening the Capacity of Accountability Stakeholders for Domestic Revenue Mobilisation

This webinar, hosted by ATI’s Consultative Group 4, will look into the role of Official Development Assistance in building up the capacity of “accountability stakeholders” — including civil society, academia, and the media — around domestic revenue mobilisation….

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Watch lectures, download reading lists and literature reviews, and explore our resources on 6 tax and development topics.

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Latest Opinion & Analysis

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Customer making a contactless mobile payment using a smartphone and handheld card reader.

Unlocking inclusive digital payments and tax compliance in Africa: Insights from MWC Kigali

by Ludovic Bernad

How can inclusive digital payments improve tax compliance in Africa? Lessons from MWC Kigali highlight the role of affordability, interoperability, and digital public infrastructure….

by Rosa Rodrigues de Abreu & Stephanie Alkoussa

From Venezuela to Portugal: how an ICTD alum is bridging research and tax reform across continents

We spoke with Rosa Maria Rodrigues De Abreu, 2022/23 alumna of the ICTD Research on Tax…

Empty prison building in a circular architecture

by Adrienne Lees, Maria Jouste, Joseph Okello Ayo, Nicholas Musoke & Marie-France Boucher

The Panopticon taxman: How digital surveillance is impacting tax compliance in Uganda

In the 18th century, philosopher Jeremy Bentham envisioned the panopticon: a circular prison where guards could…

Roadblock taxation: the dangers of extra-legal payments in Ethiopia

by Zerihun Asegid

In recent years, Ethiopia has witnessed a significant rise in one particularly harmful extra-legal practice: roadblock taxation. …

In Senegal a man is walking on the street as he checks his phone passing by Sea Plaza, the biggest mall in Dakar.

January 2026|

by Hannelore Niesten & Awa Diouf

What Senegal’s VAT reforms reveal about taxing cross-border services

Across Africa and beyond, governments are extending VAT to cross-border supplies of services, with Senegal a recent adopter….

Eggs and milk stall in an open air market in Accra, Ghana.

January 2026|

Taxing smarter is the key to thriving in an era of declining aid

by Giulia Mascagni

With 2025, the development sector changed for good. Today scaling up tax mobilization is a essential to succeed in the post-aid era….

Awa Diouf, ICTD Research Fellow, at the T20 Summit in South Africa

December 2025|

Africa’s digital tax transformation: How the T20 agenda will shape fiscal capacity

by Awa Diouf

For the first time ever, the G20 Presidency was held in Africa, placing digital tax transformation at the centre of the global agenda….

Michael Oloo, tax professional and PhD student at a conference

December 2025|

How ICTD’s Research on Tax and Development Course reignited my PhD ambition

by Michael Oloo

Joining ICTD’s Research on Tax and Development Course, prompted me to confront something I had long been postponing: committing to a PhD….

Najibullah Nor Isak, ICTD tax course alum, standing in front of a projected screen as he delivers a presentation to an audience that is not seen in the picture.

December 2025|