The centre for tax analysis in developing countries

Overseas Development Institue Institue for Fiscal Studies

Carbon pricing and redistribution in low- and middle-income countries

Who would be most affected by carbon pricing in developing economies?

Exploring government spending in Brazil

State paralysis: the impacts of procurement risk on government effectiveness

The distributional effect of environmental tax policy in developing countries

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

The incidence of VAT with an informal sector

Who pays for VAT in the presence of an informal sector?

TaxDev publishes new tax policy appraisal and costing manuals and templates

One of the key functions of tax policy units is to develop and assess tax policy proposals. What problem do the proposals try to address?

Tax policy costing manual

The effect of proposed tax policy changes on revenue collections is one of the most important considerations for policymakers.

Tax policy appraisal manual

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

Fiscal consolidation after COVID-19: issues and policy options in sub-Saharan Africa

Since Spring 2020, the COVID-19 pandemic has had significant impacts on the public finances of both developed and developing countries.

The TaxDev Employment Income Taxes Dataset (EITD)

Introducing a new dataset on employment income tax

Informal taxes and transfers in sub-Saharan Africa: a review and analysis of incidence in Rwanda

This paper profiles and analyses informal taxes and transfer payments made by households in Rwanda, and considers their incidence, scale and distributional effects on household welfare levels and i

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