The centre for tax analysis in developing countries

Overseas Development Institue Institue for Fiscal Studies

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

Firms as tax collectors

The question of how taxes should be collected is usually at the forefront of tax authorities’ debates.

Digitalisation of property taxation in developing countries: Recent advances and remaining challenges

Many of the hurdles that governments face in improving their property tax systems are common across different countries and contexts.

Rwanda publishes its fourth tax expenditure report

In May 2022 the Government of Rwanda published its tax expenditure report for 2020/21.

TaxDev hosts Commissioner General of Ghana Revenue Authority

On Tuesday 10th May, TaxDev hosted a delegation of senior officials from the Ghana Revenue Authority (GRA) and the Ministry of Finance, including the Commissioner General of GRA, Ammisha

Rwanda produces a Medium-Term Revenue Strategy

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

The effect of electronic transactions on tax compliance: evidence from West Bengal

A one-off demonetisation led to a shift to electronic payments, which in turn increased tax compliance

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