The centre for tax analysis in developing countries

Overseas Development Institue Institue for Fiscal Studies

The employment income taxes dataset and technical guide

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

Employment income tax in Africa: findings from a new dataset

This study introduces the first set of findings from the TaxDev employment income taxes dataset (EITD).

Launching the TaxDev employment income taxes dataset: new insights from Africa

How is employment income taxed in low- and middle-income countries, how has this evolved over time, and how has it shaped taxpayer behaviour?

TaxDev researchers participate in the NTA conference

TaxDev researchers, Daniel Prinz, Dario Tortarolo, and Ross Warwick recently participated in the

The redistributive power of cash transfers vs VAT exemptions: a multi-country study

Like high-income countries, low- and middle-income countries (LMICs) offer reduced rates and exemptions on particular goods and services in their value-added tax (VAT) systems.

What is the case for carbon taxes in developing countries?

Carbon pricing will be one of the most talked about policy options at COP26.

Better-designed taxes on motoring can make African countries cleaner, safer and more productive

Although vehicle ownership rates in sub-Saharan Africa are, on average, only 10% of the global average, the number of cars and motorcycles in the region is growing fast - particularly in countries

TaxDev delivers tax policy appraisal and costing training in Ethiopia and Ghana

In October 2021, TaxDev researchers delivered a series of workshops with analytical staff from the Ministeries of Finance and Revenue Authorities in Ethiopia and Ghana.

Using the tax system to support recovery from COVID-19

This chapter is included in, 'Government fiscal measures during and after an economic crisis: Africa’s response to the impact of COVID-19', a book that considers a number of responses to the impact

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