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| International Centre for Tax and Development | |
|---|---|
| Name | International Centre for Tax and Development |
| Abbreviation | ICTD |
| Formation | 2010 |
| Type | Research Centre |
| Headquarters | Brighton, United Kingdom |
| Region served | Global South |
| Leader title | Director |
| Leader name | Mick Moore |
| Parent organization | Institute of Development Studies |
International Centre for Tax and Development.
The International Centre for Tax and Development is a research centre focused on taxation in low‑ and middle‑income countries linked to Institute of Development Studies, University of Sussex, Overseas Development Institute, World Bank, International Monetary Fund. It produces evidence for policymakers in locations such as Ghana, Kenya, Nigeria, Ethiopia and Uganda and engages with international bodies including United Nations, Organisation for Economic Co-operation and Development, African Union and European Commission.
The centre was established in 2010 at Institute of Development Studies following initiatives involving scholars from University of Oxford, London School of Economics, Harvard University, University College London and practitioners from HM Revenue and Customs, Norwegian Agency for Development Cooperation, Swedish International Development Cooperation Agency. Early projects drew on comparative work in Rwanda, South Africa, Mozambique, Tanzania and collaborations with International Growth Centre, Research and Policy in Development Practice and ActionAid. Over its history it has partnered on flagship programs with Bill & Melinda Gates Foundation, UK Department for International Development, GIZ, Swiss Agency for Development and Cooperation and engaged with networks such as Tax Justice Network and Global Partnership for Social Accountability.
The centre's mission aligns with policy debates involving Sustainable Development Goals, Addis Ababa Action Agenda, Paris Agreement and aims to support states in resource mobilization across contexts like extractive industries in Zambia and Gabon. Objectives include generating empirical evidence for reformers in Ministry of Finance (Ghana), advising revenue authorities such as Kenya Revenue Authority, informing legislatures like National Assembly (Nigeria), and contributing to scholarly debates in journals including World Development, Journal of Development Economics, Public Administration Review.
Research programs span taxation topics such as revenue mobilization in Sub-Saharan Africa, informal sector taxation in India, compliance and enforcement in Brazil, tax incentives in Cambodia, and transfer pricing linked to Multinational corporations. Themes include administrative capacity building with case studies from Uganda Revenue Authority, equity and redistribution debates referencing Thomas Piketty, fiscal decentralization illustrated by Indonesia reforms, and political economy analyses drawing on work from Daron Acemoglu and James Robinson. The centre conducts field experiments, household surveys, and qualitative studies in partnership with institutions like Research for Equitable Access and Learning (REAL), African Economic Research Consortium, Centre for the Study of African Economies.
Capacity building initiatives provide courses and workshops for officials from Ministry of Finance (Ethiopia), tax administrators from Ghana Revenue Authority, and civil society groups such as Global Alliance for Tax Justice and Civil Society Platform on Taxation. Training modules have been delivered with partners including University of Cape Town, Makerere University, University of Dar es Salaam, and professional bodies like Chartered Institute of Taxation (Nigeria), Institute of Chartered Accountants of Ghana. The centre has also supported doctoral researchers affiliated with University of Manchester, SOAS University of London, University of Edinburgh.
Collaborations include multilateral engagement with International Monetary Fund, World Bank, United Nations Development Programme, and regional bodies like Economic Community of West African States and East African Community. Academic partnerships feature Institute of Development Studies, London School of Economics, University of Oxford, and policy partnerships with Revenue Mobilisation for Accountable Institutions and Society (REMIAS), Centre for Budget and Governance Accountability, Committee on Fiscal Affairs. The centre participates in networks such as Tax Inspectors Without Borders, Global Forum on Transparency and Exchange of Information for Tax Purposes, and regional initiatives like African Tax Administration Forum.
Funding has come from bilateral donors including UK Foreign, Commonwealth and Development Office, philanthropic organisations like Ford Foundation, and multilateral programmes administered by United Nations Development Programme and World Bank. Governance structures involve oversight by trustees connected to Institute of Development Studies, advisory boards with experts from International Centre for Settlement of Investment Disputes, OECD, Tax Justice Network, and links to academic departments at University of Sussex and University of Cambridge. Financial management has conformed to donor requirements from DFID and reporting standards used by Charities Commission for England and Wales.
The centre's research has informed policy reforms in Ghana, shaped tax policy dialogue in Kenya, contributed evidence to IMF missions in Mozambique, and been cited in reports by OECD and United Nations Conference on Trade and Development. Outputs have influenced civil society campaigns by ActionAid, guided parliamentary inquiries in South Africa, and underpinned capacity development delivered with Revenue Mobilisation Directorate (Zambia). Academic influence is evident in citations across Journal of Development Studies, Public Administration Review, and policy briefs used by African Development Bank and Asian Development Bank.
Category:Research institutes Category:Taxation