The centre for tax analysis in developing countries

Rwanda publishes its second tax expenditure report

Rwanda’s tax expenditure report for 2018/19 was completed and published in June 2020.

TaxDev researchers present on tax policy responses to COVID-19, in collaboration with the OECD and regional tax associations

In April, May and June 2020, TaxDev researchers David Phillips and Iain Steel participated in a series of virtual seminars in collaboration with the OECD, regional associations of tax a

Mobilising revenue: opportunities for lower-income countries during the pandemic

This brief addresses the fiscal response to the coronavirus pandemic, arguing that governments could make use of the opportunities this shock provides to make changes to tax systems now that m

The impact of VAT and turnover taxes on firms’ supply chain choices: evidence from India

This note summarises ongoing work being undertaken by Lucie Gadenne, Tushar Nandi and Roland Rathelot on the scale and nature of supply chain distortions in West Bengal. Earlier work examined

The quest for a simpler and more efficient Goods and Services Tax

In the context of disappointing revenue figures – which were down 5% year-on-year in October – the Government of India has constituted a high-level committee to suggest reforms to the Goods and Ser

Do tax systems distort firm-to-firm trade?

In this video, TaxDev Research Fellow Lucie Gadenne discusses research investigating the effects of tax policy on supplier networks in India. 

Ghanaian civil servants learn how to use GHATAX microsimulation model

This week, Ghana's Ministry of Finance has organised and delivered a training  workshop for civil servants from the Ministry and the Revenue Authority on GHATAX, the microsimulation model

Business taxation in Ethiopia: Exploring administrative data to understand taxpayers’ responses to tax thresholds

Increasing tax revenues is a priority in low-income countries, where governments collect much less revenue as a share of GDP than in middle- or high-income countries - about 15% on average.

TaxDev helping improve tax policy analysis in Ghana

Our partners from the Ghanaian Ministry of Finance joined us in London for the TaxDev Policy Conference on March 23rd, w

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