Resources & Tools

Tax expenditure reporting hub page

Tax expenditures are departures from the normal rules of the tax system that benefit particular activities or groups of taxpayers, including tax exemptions, tax credits, deductions and lower tax ra...

28th March 2023

Resources & Tools

Tax expenditure reporting in Rwanda and Uganda: Challenges, practical guidance and lessons learnt

Tax expenditures (TEs) are used widely around the world. Their role in the fiscal systems of low- and middle-income countries has recently attracted increased scrutiny....

13th October 2022

Resources & Tools

The employment income taxes dataset and technical guide

The TaxDev employment income taxes dataset (EITD) is a panel dataset containing information on the personal and employment income taxes faced by employees....

26th January 2022

Resources & Tools

Tax policy costing manual

The effect of proposed tax policy changes on revenue collections is one of the most important considerations for policymakers....

16th July 2021

Resources & Tools

Tax policy appraisal manual

This manual provides a simple framework for tax policy practitioners to use in assessing tax policy options....

16th July 2021

Resources & Tools

LATAX: A multi-country flexible tax micro-simulation model

LATAX is a multi-country flexible tax micro-simulation model which was developed by researchers at the IFS for the analysis of VAT, excise duties, income tax and social security contributions, as w...

15th August 2020