The centre for tax analysis in developing countries

Overseas Development Institute Institute for Fiscal Studies

Our work

News

Call for papers: 6th World Bank/IFS/ODI Public Finance Conference

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

Call for papers

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...

News

Ghana publishes its first Medium-Term Revenue Strategy

On 30th September 2023, the Government of Ghana published its first Medium-Term Revenue Strategy (MTRS), setting out a plan for review and reform of key elements of both revenue policy and administ...

News

FCDO renews TaxDev funding for the next seven years

The Foreign, Commonwealth and Development Office (FCDO) has ...

Tax expenditure workshop in Kampala

Event

5th World Bank/IFS/ODI Tax Conference: The political economy of public finances

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

Publication

Symposium paper: Tax equity around the world – introduction

As inequality has risen around the world, the importance of tax design for achieving equity objectives has become increasingly widely discussed and is the focus of much recent public finance resear...

Publication

Symposium paper: Globalisation, taxation and inequality

As inequality has risen around the world, the importance of tax design for achieving equity objectives has become increasingly widely discussed and is the focus of much r...

Blog

The tax incentive regime in Honduras

Honduras has a long history of providing generous tax incentives to firms and consumers, primarily as part of an effort to attract foreign direct investment....

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...

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