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.

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....

Blog

What is the case for carbon taxes in developing countries?

Carbon pricing will be one of the most talked about policy options at COP26....

News

TaxDev delivers tax policy appraisal and costing training in Ethiopia and Ghana

In October 2021, TaxDev researchers delivered a series of workshops with analytical staff from the Ministeries of Fin...

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 revenu...

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 ...

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