The centre for tax analysis in developing countries

Effective Tax Rates, Firm Size and the Global Minimum Tax

This paper documents new facts on corporate taxation and the revenue potential of corporate minimum taxes, leveraging firm-level tax returns from 16 countries.

How Peru transformed natural resource wealth into local economic development

This blog was originally published on voxdev.org on 4 February 2025

Electronic Payment Technology and Tax Compliance: Evidence from Uruguay's Financial Inclusion Reform

Does the digitization of transactions in an economy increase tax compliance?

Survey of the Ghanaian Tax System

Ghana’s Ministry of Finance (MoF) has published an updated Survey of the Ghanaian Tax System, produced jointly with TaxDev researchers from the Institute for Fiscal Studies (UK).

Survey of the Ghanaian Tax System

The Government of Ghana published the maiden edition of its Medium-Term Revenue Strategy (MTRS) in September 2023 which outlines the tax revenue objectives of the Government and the main tax policy

Ugandan Ministry of Finance, Planning and Economic Development publishes tax expenditure report for 2022/23

In August 2024 the Ministry of Finance, Planning and Economic Development (MoFPED) published its tax expenditure report for the fiscal year 2022/23.

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.

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