Revenues, efficiency and taxpayer behaviour

Government of Ghana implements major VAT reforms

On 1st January, the Government of Ghana implemented major reforms to its Value Added Tax (VAT) system, with a higher registration threshold and a rationalised structure to simplify compliance and i

Principles of taxation for mining operations in Uganda

This report was originally published on odi.org on 27 November 2025

When taxpayers see unfairness, they may stop paying their tax bill

This blog was originally published on voxdev.org on 16 September 2025

How do the rich and poor respond differently to tax changes?

Why do differences in elasticities matter?

Fuel and vehicle taxes in Africa

Why are fuel and vehicle taxes important?

World Personal Income Tax Database: Extending the TaxDev employment income taxes dataset (EITD) to self-employment and capital income

This project aims to extend the TaxDev Employment Income Taxes Dataset (EITD) by incorporat

Revolutionising tax audit and compliance in West Africa: lessons from the natural resources sector

This blog was originally published on odi.org on 30 September 2025

Ethiopia publishes major new tax-to-GDP ratio report

The Ethiopian Ministry of Finance has published a major new report: Ethiopia’s tax-to-GDP ratio.

Rwanda publishes its seventh tax expenditure report

The Rwandan Ministry of Finance and Economic Planning (MINECOFIN) published its seventh tax expenditure report in May 2025.

Presentation | Taxing capital income and wealth in low- and middle-income countries: practice, principles and gaps

From 9th - 11th June 2025, leading thinkers and policymakers gathered in Helsinki for UNU-WIDER's flagship conference 'Safeguarding tomorrow – innovative approaches to growth and equity' taking pla