The centre for tax analysis in developing countries

Overseas Development Institue Institue for Fiscal Studies

Publications and Projects

The financial inclusion agenda: Examining the role of conventional banks in deepening access to formal credit

We investigate the impact of banking system penetration on financial inclusion in Ghana....

Distributional analysis of Ghana’s tax system

In recent years, policymakers across the globe have become increasingly interested in not only the revenue consequences of tax policies but also their distributional impacts: that is, their impacts...

Personal income tax reforms and income inequality in African countries

This study sheds light on the potential of personal income tax (PIT) to address inequality in African countries....

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....

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 ensure the realisation of its medium-term fiscal poli...

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