The centre for tax analysis in developing countries

Overseas Development Institue Institue for Fiscal Studies

Rwanda publishes its sixth tax expenditure report

The Rwandan Ministry of Finance and Economic Planning (MINECOFIN) published its sixth tax expenditure report in May 2024.

The tax incentive regime in Honduras

Honduras has a long history of providing generous tax incentives to firms and consumers, primarily as part of an effort to attract foreign direct investment.

Tax expenditure reporting hub page

Tax expenditures are departures from the normal rules of the tax system that benefit particular activities or groups of taxpayers, including tax exemptions, tax credits, deductions and lower tax ra

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.

Effective tax rates and firm size

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

Three key takeaways from our TaxDev Tax Expenditures Workshop

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

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.

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

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