The centre for tax analysis in developing countries

Overseas Development Institue Institue for Fiscal Studies

Effective tax rates and firm size: the case of the Dominican Republic

Do some firms pay more corporate taxes than others? If so, which types of firms benefit from a reduced tax burden, and how do they achieve this reduction?

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?

Customs revenue in Ghana: recent trends and their causes

The collection of tax revenue at customs has long been an important revenue source in Ghana.

TaxDev researchers participate in the NTA conference

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

Well-designed tax policy reforms are key to successful post-COVID fiscal consolidation in Africa

Given the massive impact of the COVID-19 pandemic on public finances globally, it is little surprise that the IMF’s October 2021 forecasts of debt and debt servicing costs in sub-Saharan Africa are

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

Skip to main content