The centre for tax analysis in developing countries

Institute for Fiscal Studies

Research Publications

This page features publications by the TaxDev team, partners, and affiliated researchers.

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....

Publication

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...

Publication

Estimating the VAT gap in Ghana

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

Publication

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

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

Publication

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 ...

Publication

Formal labor market dynamics and development

This paper studies formal employment dynamics using linked employer–employee data from eight countries spanning a wide income range from Kenya to C...

Publication

Discretion versus algorithms: bureaucrats, tax equity and acceptability

We study how replacing bureaucrats’ discretion with algorithmic assessment affects the accuracy, equity, and public acceptance of tax decisions....

Publication

Mitigating the consequences of job loss in lower-income countries: evidence from Ethiopia

Job loss is an understudied risk for formal workers in lower-income countries....

Publication

Job Displacement Insurance in Developing Countries

This chapter is part of The Handbook of Social Protection: Evidence and New Directions for Low- and Middle-Income Countries, a comprehensi...

Publication

Principles of taxation for mining operations in Uganda

This report was originally published on odi.org...

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