The centre for tax analysis in developing countries

Impact

Combining evidence and behavioural insights to design Rwanda's VAT reward programme

In March 2024, the Government of Rwanda introduced a VAT Reward Programme to incentivise consumers to request invoices and reduce under-reporting. ...

Impact

Using robust evidence to build Rwanda's tax reform package

In February 2025, the Government of Rwanda agreed a comprehensive tax policy reform package aligned with priorities set out in its 2021–2024 Medium-Term Revenue Strategy (MTRS). ...

Impact

Designing a more progressive PAYE system to support Rwanda's low-income workers

Between 2019 and 2023, the Ministry of Finance and Economic Planning and the Rwanda Revenue Authority conducted an in-depth review of Rwanda's PAYE thresholds. ...

Impact

Strengthening fiscal transparency: tax expenditure reporting in Rwanda and Uganda

Policymakers in low- and middle-income countries (L&MICs) are increasingly interested in estimating foregone revenues through tax expenditures (TEs). ...

Impact

Supporting sustainable, locally-led tax policy through Medium-Term Revenue Strategies (MTRSs)

Medium-Term Revenue Strategies (MTRSs) can provide governments with structured roadmaps which link tax policy and administration to broader economic and social goals. ...

Impact

How evidence-based collaboration shaped Uganda's beer excise reform

In 2025, Uganda revised its beer excise duty structure for the first time in eight years. ...

Impact

Rigorously evaluating Ghana's customs valuation policy

In 2019, the Government of Ghana introduced a new customs policy which reduced the benchmark values used by the Ghana Revenue Authority (GRA) to process the taxes due on imports. ...

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