The centre for tax analysis in developing countries

Overseas Development Institue Institue for Fiscal Studies

Our partnership in Ghana focuses on:

  • The provision of technical support on analysing key tax and benefit policy and administration issues;
  • The co-production of analytical tools and resources;
  • The development of skills and capacity for tax policy analysis and design within the MoF.

As a whole, the partnership seeks to improve the availability and uptake of evidence in the tax policymaking process in Ghana. This includes analysis of the impact of policy on revenues, poverty and inequality, economic efficiency, tax administration and compliance.

Thus far, our work in Ghana has delivered a bespoke tax and benefit microsimulation model (GHATAX) used in policy appraisal; manuals and templates for costing and appraising tax policy proposals; various short appraisals of proposed tax policy changes; training in tax policy design and evaluation; and digitised data collected from paper VAT and CIT returns.

Ongoing work builds on and extends many of these areas of work. In addition, we are collaborating on a comprehensive review of the structure of the country’s tax system and evaluating the role of policy and macroeconomic factors in customs revenue over time.

News

TaxDev supports mid-year budget preparations in Ghana

In June and July 2020 IFS researchers provided support to the Tax Policy Unit (TPU) in analysing va...

News

Ghanaian officials visit IFS

Six officials from Ghana's Ministry of Finance and the Ghana Revenue Authority visited IFS for six ...

News

Ghanaian civil servants learn how to use GHATAX microsimulation model

This week, Ghana's Ministry of Finance has organised and delivered a training  workshop for civil servants from the M...

News

TaxDev helping improve tax policy analysis in Ghana

Our partners from the Ghanaian Ministry of Finance joined us in London for the ...

Publication

Are corporate tax incentives for investment fit for purpose? Revisiting economic principles and evidence from low- and middle-income countries

Introduction to the study...

Publication

Review of corporate tax incentives for investment in low- and middle-income countries

Corporate income tax is an important source of revenue for many low- and middle-income countries....

Skip to main content