The centre for tax analysis in developing countries

Overseas Development Institue Institue for Fiscal Studies

Revenues, efficiency and taxpayer behaviour

Paper by Anne Brockmeyer awarded 2023 ADB–IEA Innovative Policy Research Award

Anne

Call for papers: 5th World Bank/IFS/ODI Research Conference

5th World Bank/IFS/ODI Research Conference

The Political Economy of Public Finances

Ethiopia publishes its second tax expenditure report for FY 2018/19 to FY 2020/21

The Ethiopian Ministry of Finance (MoF) has published its second tax expenditure report covering customs duty and import taxes for the fiscal year 2018/19 to 2020/21.

The long view: how tax expenditures affect revenue over multiple years

This is the last of three blog posts we’re posting following the TaxDev Tax Expenditures Workshop held on 6–8 February 2023 in Kampala.

How a tax exemption can increase revenues

This is the second of three blog posts we’re posting following the TaxDev Tax Expenditures Workshop held on 6–8 February 2023 in Kampala.

 

Effective tax rates and firm size

What is this research about and why did you do it?

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

This article was first published on

Effective Tax Rates and Firm Size

This paper provides novel evidence on the relationship between firm size and effective corporate tax rates, using full-population administrative tax data from 13 countries.

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

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