The centre for tax analysis in developing countries

Overseas Development Institute Institute for Fiscal Studies

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News

Call for papers: 5th World Bank/IFS/ODI Research Conference

5th World Bank/IFS/ODI Research Conference The Political Economy of Public Finances...

Conference

News

Paper by Anne Brockmeyer awarded 2023 ADB–IEA Innovative Policy Research Award

Anne...

Resources & Tools

Tax expenditure reporting hub page

Tax expenditures are departures from the normal rules of the tax system that benefit particular activities or groups of taxpayers, including tax exemptions, tax credits, deductions and lower tax ra...

Blog

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....

Kampala, Uganda

Blog

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.  ...

Food market

Blog

Three key takeaways from our TaxDev Tax Expenditures Workshop

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

Blog

Inflation, incomes and inequality – how can lower-income countries use fiscal policy to the greatest effect?

This blog was first published on odi.org on 21 November 2022 ...

Exchanging bank notes in a marketplace

Blog

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 started re...

Blog

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...

Publication

Fiscal policy and income inequality: the role of taxes and social spending

This ODI report was originally published on odi.org on 30th September 2022 ...

Naira bank notes
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