Vanessa van den Boogaard
Research Fellow, International Centre for Tax and Development
at the University of Toronto and Institute of Development Studies
Journal articles
The taxed informal economy: Fiscal burdens and inequality in Accra
With Nana Akua Anyidoho, Max Gallien, and Mike Rogan (2025) World Development (open access).
Working paper version (ICTD WP 195) (open access)
Research summaries: Research brief
Tax reform coalitions for urban development: The politics of property tax reform in Sierra Leone
(Forthcoming 2025) Environment and Urbanization.
With Max Gallien and Umair Javed (2024) Studies in Comparative International Development (open access).
Working paper version (ICTD WP 163) (open access)
Research summaries: Research Brief
Media: Charity and the state (Dawn)
With Max Gallien, Umair Javed, and Shandana Mohmand (2024) Development and Change 54(6): 1504-1527.
Video summary: Surviving the city: Vaccine hesitancy among informal workers
With Nicolas Orgeira Pillai and Wilson Prichard (2024) Journal of Development Studies 60(2): 196-216.
Working paper version (open access)
Research summaries: Research Brief
Cash transfers, informal taxation, and community participation: Evidence from south-central Somalia
With Fabrizio Santoro and Michael Walker (2023) Social Policy and Administration 57(7): 1181-1198 (open access).
A tax by any other name? Conceptions and perceptions of taxation across languages
With Ane Karoline Bak Foged (2023) Journal of Modern African Studies 61, 2: 303-315 (open access).
Formalisation and its discontents: Conceptual fallacies and ways forward
With Max Gallien (2023) Development and Change 54, 3: 490-513.
Working paper version (open access)
Research summaries: Research Brief/ Twitter thread/ Another Twitter thread
Tax and governance in rural areas: The implications of inefficient tax collection
With Rachel Beach (2023) Journal of International Development 35, 7: 1892-1912 (open access).
Working paper version (open access)
Research summaries: Research Brief/ Twitter thread
Blogs: Local Public Sector Alliance
With Fabrizio Santoro (2023) Governance 36, 2: 499-531.
Working paper version (open access)
Research summaries: Research Brief/ Twitter thread
Blogs: New evidence from Somalia points to effective ways to deliver public services in conflict-affected and fragile contexts (Africa Portal); Citizens of fragile states can fund public services directly — it's working in Somalia (The Conversation/ allAfrica)
Mobile money taxation and informal workers: Evidence from Ghana's E-levy
With Nana Akua Anyidoho, Max Gallien, and Mike Rogan (2023) Development Policy Review 41, 5: e12704.
Working paper version (open access)
Research summaries: Research Brief/ Twitter thread
Blogs: New data on the e-levy in Ghana: Unpopular tax on mobile money transfers is hitting the poor hard (The Conversation/ Citi NewsRoom/ Graphic Online/ Modern Ghana/ allAfrica)
Media coverage: GhanaWeb
Financing governance beyond the state: Informal revenue generation in south-central Somalia
With Fabrizio Santoro (2022) African Affairs 121, 485: 569-594.
Working paper version (open access), Online appendix
Research summaries: Research Brief, Twitter thread
Beyond greed: Why armed groups tax
With Tanya Bandula-Irwin, Max Gallien, Ashley Jackson, and Florian Weigand (2022) Studies in Conflict & Terrorism.
Working paper version (open access)
Research summaries: Research Brief
Blogs: Why do armed groups tax? It's not just about the money/ Pourquoi les groupes armés imposent-ils des taxes? Leurs motifs ne sont pas seulement pécuniers (ICTD)
With Wilson Prichard, Rachel Beach and Fariya Mohiuddin (2022) Development Policy Review 40,1: e12563.
Working paper version (open access)
Research summaries: Research Brief/ Résumé de Recherche/ Shɔt TɔK Bɔt Di Risach
With Wilson Prichard and Samuel Jibao (2021) Journal of Borderlands Studies 36, 1: 77-97.
Working paper version (open access)
Research summaries: Research Brief/ Résumé de Recherche/ Twitter thread
Informal taxation in Sierra Leone: Magnitudes, perceptions and implications
With Wilson Prichard and Samuel Jibao (2019) African Affairs 118, 471: 259-284.
Working paper version (open access)
Research summaries: Research Brief/ Résumé de Recherche/ Shɔt TɔK Bɔt Di Risach
Tax revenue mobilization in conflict-affected developing countries
With Wilson Prichard, Matthew Sterling Benson and Nikola Milicic (2018) Journal of International Development 30, 2: 345-64.
Working paper version (open access)
Gender and the formal and informal systems of local public finance in Sierra Leone
(2018) Politique Africaine 3, 151: 61-86.
Working paper version (open access)
Research summaries: Research Brief/ Résumé de Recherche/ Shɔt TɔK Bɔt Di Risach
Norms, power and the socially embedded realities of market taxation in northern Ghana
With Wilson Prichard (2017) African Studies Review 60, 1: 171-194.
Working paper version (open access)
Modern post-colonial approaches to citizenship: Kwame Nkrumah’s political thought on Pan-Africanism
(2017) Citizenship Studies 21, 1: 44-67.
Book chapters
Gender and positionality: Opportunities, challenges, and ethical dilemmas in Ghana and Sierra Leone
(2019) in Max Kelly and Ruth Jackson (Eds) Women Researching in Africa: The Impact of Gender (Palgrave MacMillan).
Book reviews
Alusine Jalloh, Muslim Fula business elites and politics in Sierra Leone
(2021) Canadian Journal of African Studies 55,1: 232-233.
James Ferguson, Give a man a fish: Reflections on the new politics of distribution
(2016) African Studies Quarterly 16, 2: 105-107.
(2015) African Studies Quarterly 16, 1: 129-131.