The centre for tax analysis in developing countries

Overseas Development Institute Institute for Fiscal Studies

Our work


New jobs: (Senior) Research Economist / Country Programme Economist

The Institute for Fiscal Studies (IFS) is Europe’s leading independent microeconomic research institute....


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...


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...


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....


Firms as tax collectors

The question of how taxes should be collected is usually at the forefront of tax authorities’ debates....

Resources & Tools

Tax expenditure reporting in Rwanda and Uganda: Challenges, practical guidance and lessons learnt

Tax expenditures (TEs) are used widely around the world. Their role in the fiscal systems of low- and middle-income countries has recently attracted increased scrutiny....

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