The centre for tax analysis in developing countries

Overseas Development Institue Institue for Fiscal Studies

Revenues, efficiency and taxpayer behaviour

Ethiopia publishes its second tax expenditure report for FY 2018/19 to FY 2020/21

The Ethiopian Ministry of Finance (MoF) has published its second tax expenditure report covering customs duty and import taxes for the fiscal year 2018/19 to 2020/21.

The long view: how tax expenditures affect revenue over multiple years

This is the last of three blog posts we’re posting following the TaxDev Tax Expenditures Workshop held on 6–8 February 2023 in Kampala.

How a tax exemption can increase revenues

This is the second of three blog posts we’re posting following the TaxDev Tax Expenditures Workshop held on 6–8 February 2023 in Kampala.

 

Effective tax rates and firm size

What is this research about and why did you do it?

At a glance: Two decades of Employment Income Tax in Africa

This article was first published on

Effective Tax Rates and Firm Size

This paper provides novel evidence on the relationship between firm size and effective corporate tax rates, using full-population administrative tax data from 13 countries.

The devil in the detail? Eight lessons from tax expenditure reporting in Rwanda and Uganda

In recent years, an increasing number of low- and middle-income countries have start

TaxDev researcher participates in regional tax expenditure governance workshops

Kyle McNabb recently participated in regional workshops in Lagos and

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.

Can fiscal policy reduce inequality in a globalized world?

Tax havens, offshore wealth, automatic exchange of information; these terms can appear opaque to the non-initiated, but understanding them is important—they refer to the vexing issue of internation

UK Government Centres of Expertise - Public Finance UK-RI-ESRC