The centre for tax analysis in developing countries

Overseas Development Institue Institue for Fiscal Studies

Publications and Projects

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....

Effective tax rates and firm size: the case of Uganda

Do some firms pay more corporate taxes than others? If so, which types of firms benefit from a reduced tax burden, and how do they achieve this reduction?...

Exploring business-level taxes in Uganda

Exploring the relationship between the VAT and the Business Income Tax in Uganda...

Report on the tax policy-making process in Uganda

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

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 Development (MoFPED), and the Uganda Revenue Authority (...

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