The centre for tax analysis in developing countries

Overseas Development Institute Institute for Fiscal Studies

Our work

News

Job announcement: Senior Technical Advisors

ODI is seeking applications for Senior Technical Advisors (STA) to work closely with TaxDev Country Economists and partners in country governments....

Blog

Reform or Replace? Three country perspectives on the use of tax incentives for structural transformation

This blog was originally published on odi.org on 23 October 2024 ...

News

Survey of the Ghanaian Tax System

Ghana’s Ministry of Finance (MoF) has published an updated Survey of the Ghanaian Tax System, produced jointly with TaxDev researchers from the Institute for Fiscal Studies (UK)....

Blog

How Rwanda embedded tax expenditure reporting: 7 key lessons for practitioners

This blog was originally published on odi.org on 29 September 2024 ...

News

Ugandan Ministry of Finance, Planning and Economic Development publishes tax expenditure report for 2022/23

In August 2024 the Ministry of Finance, Planning and Economic Development (MoFPED) published its tax expenditure report for the fiscal year 2022/23....

Blog

The problem with tax potential estimates – key considerations to develop sustainable tax systems

This blog was originally published on odi.org on 3 June 2024 ...

Event

6th World Bank/IFS/ODI Public Finance Conference | Driving Progress: Public Finance and Structural Transformation

This conference brought together leading researchers and policymakers to discuss recent research on the political economy of public finances....

Picture of workers looking at electricity pylons with details of the 6th World Bank/IFS/ODI Public Finance Conference

Publication

The financial inclusion agenda: Examining the role of conventional banks in deepening access to formal credit

We investigate the impact of banking system penetration on financial inclusion in Ghana....

Publication

Does the value-added tax add value? Lessons using administrative data from a diverse set of countries

The value-added tax (VAT) is a cornerstone of the modern tax system....

Publication

Distributional analysis of Ghana’s tax system

In recent years, policymakers across the globe have become increasingly interested in not only the revenue consequences of tax policies but also their distributional impacts: that is, their impacts...

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?...

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