Customs and excise duties

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

The devil in the detail? Eight lessons from tax expenditure reporting in Rwanda and Uganda

In recent years, an increasing number of low- and middle-income countries have started re

TaxDev researcher participates in regional tax expenditure governance workshops

Kyle McNabb recently participated in regional workshops in Lagos and

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.

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.

Well-designed tax policy reforms are key to successful post-COVID fiscal consolidation in Africa

Given the massive impact of the COVID-19 pandemic on public finances globally, it is little surprise that the IMF’s October 2021 forecasts of debt and debt servicing costs in sub-Saharan Africa are

The distributional effect of environmental tax policy in developing countries

What is the distribution of environmental footprints from consumption across the globe?

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

Lucie Gadenne features on Trade Talks podcast

TaxDev Research Fellow Lucie Gadenne joined Soumaya Keynes and Chad P.