The centre for tax analysis in developing countries

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Event

7th World Bank / ODI Global / IFS Public Finance Conference

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Blog

Ethiopia’s tax-to-GDP ratio has fallen, even as the country has got richer

This blog was originally published on blogs.lse.ac.uk on 11 September 2025 ...

Blog

Ethiopia’s revised income tax explained

In July 2025, the federal and regional governments implemented the income tax amendment (Proclamation No. 1395 /2025) upon its approval by the House of People's Representatives....

News

Taxing Smarter: How Research Collaboration is Strengthening Tax Systems in Africa

This blog was originally published on ictd.ac on 21st July 2025 here, and is ...

Blog

Why supporting domestic revenue mobilisation matters even more in an era of aid cuts – and how it could be improved

This blog was originally published on odi.org on 30 June 2025 ...

Publication

On the Relationship Between Corruption Perception and Tax Morale: Does Natural Resource Abundance Matter?

Using data from the latest wave of the Afrobarometer surveys, the study examines the heterogeneous effect of corruption perception on tax morale across resource-rich and poor countries in Africa....

Publication

Effective Tax Rates, Firm Size and the Global Minimum Tax

This paper documents new facts on corporate taxation and the revenue potential of corporate minimum taxes, leveraging firm-level tax returns from 16 countries....

Publication

Cash Transfers and the Local Economy: Evidence from Brazil

Cash transfers have been adopted worldwide and credited with significant reductions in poverty....

Publication

Electronic Payment Technology and Tax Compliance: Evidence from Uruguay's Financial Inclusion Reform

Does the digitization of transactions in an economy increase tax compliance?...

News

Ghana publishes major new VAT report

Ghana’s Ministry of Finance has published a major new report – A review of Ghana’s value-added tax (VAT) system....

Publication

Wage effects of means-tested transfers: Incidence implications of using firms as intermediaries

This paper shows that how countries disburse tax credits matters for economic incidence....

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