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

Revenue challenges and opportunities in Africa following the COVID-19 pandemic

The uneven roll-out of vaccines around the world means that the health and economic effects of the COVID-19 pandemic are likely to be particularly ...

News

Rwanda publishes its third tax expenditure report

Rwanda’s tax expenditure report for 2019/20 was completed and published in May 2021....

Event

Conference on new tax instruments

In collaboration with the World Bank, this conference will bring together leading researchers and policy makers to discuss recent research on new t...

Event

Conference on taxing personal income and wealth in developing countries

Together with the World Bank, Bill and Melinda Gates Foundation, Norwegian University of Life Sciences (Skatteforsk), Columbia University, OTPR - O...

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 various policy proposals ahead o...

News

TaxDev supports tax policy responses to COVID-19 in Ethiopia

Between March and June 2020, TaxDev researchers provided support to the Tax Policy Directorate (TPD) at the Ethiopian Ministry of...

Publications and Projects

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...

Publication

Informal taxes and transfers in sub-Saharan Africa: a review and analysis of incidence in Rwanda

This paper profiles and analyses informal taxes and transfer payments made by households in Rwanda, and considers their incidence, scale and distri...

Project

Informal taxes and transfers in Sub-Saharan Africa

Informal taxes and transfers in sub-Saharan Africa: a review and analysis of incidence in Rwanda...

Publication

Report on the tax policy-making process in Uganda

Uganda’s tax system is broadly conventional from a ...

Project

TaxDev support to tax expenditure analysis in Uganda

In 2020, TaxDev has been supporting the Tax Policy Department (TPD) of the Ministry of Finance Planning and Economic Develo...

Skip to main content