International Centre for Tax and Development (ICTD)
ICTD was established in November 2010 with financial support from the UK Government’s Department for International Development (DFID) and from the Norwegian Agency for Development Cooperation (Norad).
The International Centre for Tax and Development (ICTD) is a global policy research network dealing with the political economy of taxation policies and practices in developing countries , with a special emphasis on sub-Saharan Africa. Our long term objective is to contribute to development by mobilising knowledge that will help make taxation policies more conducive to pro-poor economic growth and good governance. Our operational objectives are to generate and disseminate relevant knowledge to policymakers and to mobilise knowledge in ways that will widen and deepen public debate about taxation issues within poorer countries.
Property owners’ knowledge and attitudes towards property taxation in Tanzania
Merima Ali, Odd-Helge Fjeldstad and Lucas Katera
Taxing Africa: Coercion, Reform and Development
Mick Moore, Wilson Prichard and Odd-Helge Fjeldstad
Building tax systems in fragile states. Challenges, achievements and policy recommendations
Odd-Helge Fjeldstad, Morten Bøås, Julie Brun Bjørkheim, Frida Margrethe Kvamme
Policy implementation under stress: Central-local government relations in property tax collection in Tanzania
Odd-Helge Fjeldstad, Merima Ali and Lucas Katera
Most people are not economists: Citizen preferences for corporate taxation
Odd-Helge Fjeldstad,Ivar Kolstad,Arne Wiig
The Customer is King: Evidence on VAT Compliance in Tanzania
Odd-Helge Fjeldstad, Cecilia Kagoma, Ephraim Mdee, Ingrid Hoem Sjursen and Vincent Somville
Besteuerung und Kapitalflucht aus Afrika: Die Steuervermeidungsindustrie [The tax avoidance industry: facilitators of capital flight from Africa]