The centre for tax analysis in developing countries

Overseas Development Institue Institue for Fiscal Studies

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....

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....

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....

Resources & Tools

Tax policy appraisal manual

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

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...

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