The centre for tax analysis in developing countries

Overseas Development Institue Institue for Fiscal Studies

Equity, incidence and social protection

Personal income tax reforms and income inequality in African countries

This ODI working paper was published on odi.org on 25 April 2023

At a glance: Two decades of Employment Income Tax in Africa

This article was first published on

Inflation, incomes and inequality – how can lower-income countries use fiscal policy to the greatest effect?

This blog was first published on odi.org on 21 November 2022 

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

Why and how should developing countries raise more taxes?

Governments in many developing countries urgently need to raise funds to invest in education, health and infrastructure.

Can fiscal policy reduce inequality in a globalized world?

Tax havens, offshore wealth, automatic exchange of information; these terms can appear opaque to the non-initiated, but understanding them is important—they refer to the vexing issue of internation

Fiscal policy and income inequality: the role of taxes and social spending

This ODI report was originally published on odi.org on 30th September 2022 

Conference on global tax equity

Inequality is one of the global challenges of our times. This phenomenon is increasingly cross-border in nature and suffers from a lack of data.

Informal and religious taxes and transfers in Pakistan

This paper focuses on religious taxes and transfers in Pakistan and assesses their role in a broad consideration of state-based and informal mechanisms of taxes and transfers to private households.

Rwanda produces a Medium-Term Revenue Strategy

On Friday 13th May 2022, the Government of Rwanda approved its first Medium-Term Revenue Strategy (MTRS).

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