The centre for tax analysis in developing countries

Publication

A survey of the Ethiopian tax system (2025–26)

This report provides an updated and comprehensive overview of Ethiopia’s tax system in 2025–26....

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Tax modelling and distribution

This chapter is part of ...

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Who benefits from food tax exemptions in lower-income settings?

Tax exemptions for basic items exist worldwide, typically justified by governments as a way to reduce the cost of living for poorer households....

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The hard road to higher revenues: lessons from cross-country experience of domestic revenue mobilisation

This report was originally published on odi.org on 17 September 2026 ...

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A survey of the Ghanaian tax system (2026)

Ghana’s Ministry of Finance (MoF) has published an updated Survey of the Ghanaian Tax System, produced jointly with TaxDev researchers from the Ins...

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Estimating the VAT gap in Ghana

The Government of Ghana has published a new report Estimating the VAT gap in Ghana....

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Tax incentives, compliance costs, and VAT registration: evidence from India

Value-added tax (VAT) is the largest source of tax revenue for many developing country governments, and sales-based registration thresholds are a u...

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Horizontal equity of taxation: citizen beliefs and policy preferences

Horizontal inequity occurs when employees and self-employed with the same income end up with different effective tax burdens, due to the difficulty...

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Comparing tax and benefit microsimulation models: a guide for analysts in low- and middle-income countries

Distributional analysis is a crucial component of policymaking....

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The cost of bureaucratic fragmentation: business tax evasion and revenue mobilization in a low-income country

We provide novel evidence on bureaucratic fragmentation and weak tax administrations as central enablers of low revenue mobilization in low-income ...

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