The centre for tax analysis in developing countries

Overseas Development Institue Institue for Fiscal Studies

Why and how should developing countries raise more taxes?

Governments in many developing countries urgently need to raise funds to invest in education, health and infrastructure.

Launching the TaxDev employment income taxes dataset: new insights from Africa

How is employment income taxed in low- and middle-income countries, how has this evolved over time, and how has it shaped taxpayer behaviour?

Revenue challenges and opportunities in Africa following the COVID-19 pandemic

The uneven roll-out of vaccines around the world means that the health and economic effects of the COVID-19 pandemic are likely to be particularly challenging for low-and middle-income countries, i

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