In this video, Frank Oshanipin from the Tax Policy Division of Nigeria’s Federal Ministry of Finance explains how our col
Tax exemptions for basic items exist worldwide, typically justified by governments as a way to reduce the cost of living for poorer households.
Horizontal inequity occurs when employees and self-employed with the same income end up with different effective tax burdens, due to the difficulty of enforcing taxes on self-employed.
On 17 July 2026, TaxDev and the Ethiopian Economic Association (EEA) co-organised a panel discussion, “Beyond Aid: Tax Policy Reforms as a Path to Sustainable Financing”, as part of the EEA’s 23rd
Distributional analysis is a crucial component of policymaking. Distributional models estimate who gains from and who bears the costs of different tax and benefit policies.
This paper studies formal employment dynamics using linked employer–employee data from eight countries spanning a wide income range from Kenya to Chile.
We study how replacing bureaucrats’ discretion with algorithmic assessment affects the accuracy, equity, and public acceptance of tax decisions.
L’évaluation d’une politique est un processus qui permet aux décideurs politiques de mener des réflexions de manière critique aux objectifs et aux incidences d’une modification proposée d’une polit
