The centre for tax analysis in developing countries

Overseas Development Institue Institue for Fiscal Studies

Introduction to our country partnerships

TaxDev has been working with tax policy teams in finance ministries and revenue authorities in Ghana and Ethiopia since February 2016. As part of the expansion and extension of the programme in 2018, and in collaboration with ODI, we entered into two new partnerships with the Governments of Rwanda and Uganda in mid-2019. 

In all four countries we work with partners to prepare for budgets and regular fiscal events, respond to new policy priorities, and to support longer-term reform objectives. This involves providing input into forecasting, budgeting, policy appraisal and costing processes, and assessing the impacts of proposed and actual policy reforms. In addition to assessing the revenue effects of polices, we work with partners to undertake analysis of the growth and distributional effects, and crucially to assess how specific policies impact upon low-income households.  Most recently, we have also been working closely with partners as they develop strategies to respond to the coronavirus pandemic.

As well as informing decisions in particular policy areas, our co-production methodology aims to foster increased analytical capacity within government and support the development of sustainable models, tools and methods which can be used by partners over the long-term. We also collaborate with analysts and policymakers to assess the current opportunities and obstacles to making greater use of evidence in the policymaking process at different levels of government. 

Across TaxDev, we share skills, experience, methods and resources to create linkages across countries and workstreams.

Broadly speaking, our work is organised around three main areas, which are outlined below:

1. Increasing data resources and building data infrastructures

A lack of access to taxpayer-level administrative data remains a key constraint for tax policy teams in many low- and middle-income countries, and much of the analysis undertaken currently relies heavily on aggregate revenue data, which may not provide sufficient detail to answer complex policy questions. Our goal is to work with partners to identify, source and compile relevant data and invest in relationships and mechanisms to support data sharing and extraction.

2. Building technical and analytical skills and conducting applied research

Using better data, we collaborate with analysts to enhance technical capacity through formal training, the co-design of applied research projects and the co-production of analysis. We work with partners to build statistical software and data analysis skills, critically assess and incorporate empirical evidence, build models and tools, and interpret and communicate findings. The aim is to support our partners to better shape the policy agenda and work with policymakers and politicians to make policy choices based on careful considerations of trade-offs and interactions.

3. Increasing the uptake of evidence in the policymaking process

We are also working to strengthen the bridge between the research conducted by analysts and the policy decision-making process. This involves reviewing the tax policymaking process and how it fits in to the wider budgeting process, looking at approaches to engage with external stakeholders including businesses and civil society organisations, and identifying some of the organisational constraints to conducting and using analysis, including investigating options to free up more human resources for analysis.

More detailed information about the specific work in each country can be found on our country pages.

News, Blogs and Events

Event

Conference on global tax equity

Inequality is one of the global challenges of our times. This phenomenon is increasingly cross-border in nature and suffers from a lack of data....

News

Rwanda publishes its fourth tax expenditure report

In May 2022 the Government of Rwanda published its tax expenditure report for 2020/21....

News

TaxDev hosts Commissioner General of Ghana Revenue Authority

On Tuesday 10th May, TaxDev hosted a delegation of senior officials from the Ghana Revenue Authority (GRA) and the Ministry of Finance, ...

News

Rwanda produces a Medium-Term Revenue Strategy

On Friday 13th May 2022, the Government of Rwanda approved its first Medium-Term Revenue Strategy (MTRS)....

News

TaxDev researchers visit Ghana

In March 2022, TaxDev co-organised a number of workshops in collaboration with partners from the Tax Policy Unit (TPU) at the Ministry of Finance a...

Event

Launching the TaxDev employment income taxes dataset: new insights from Africa

How is employment income taxed in low- and middle-income countries, how has this evolved over time, and how has it shaped taxpayer behaviour?...

Publications and Projects

Publication

Effective tax rates and firm size: the case of Uganda

Do some firms pay more corporate taxes than others?...

Publication

Effective tax rates and firm size: the case of Ethiopia

Do some firms pay more corporate taxes than others?...

Publication

Customs revenue in Ghana: recent trends and their causes

The collection of tax revenue at customs has long been an important revenue source in Ghana....

Project

Exploring business-level taxes in Uganda

Exploring the relationship between the VAT and the Business Income Tax in Uganda...

Publication

A survey of the Ghanaian tax system

In its 2020 Ghana CARES ‘Obaatanpa’ programme, the Government of Ghana emphasised the need to improve domestic revenue mobilisation in order to ens...

Publication

A survey of the Ethiopian tax system

Over the last 15 years, the Ethiopian economy has registered growth of around 10.2% per year in real terms, making it one of the fastes...

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