The centre for tax analysis in developing countries

Overseas Development Institue Institue for Fiscal Studies

Tax expenditure reporting in Rwanda and Uganda: Challenges, practical guidance and lessons learnt

Tax expenditures (TEs) are used widely around the world. Their role in the fiscal systems of low- and middle-income countries has recently attracted increased scrutiny.

Effective tax rates and firm size: the case of Honduras

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?

Effective tax rates and firm size: the case of Uganda

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?

Effective tax rates and firm size: the case of Ethiopia

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?

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?

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

International corporate tax reforms: what could the OECD deal mean for lower-income countries?

On 8 October 2021, 136 countries agreed to a set of global tax reforms under the Inclusive Framework on Base Erosion and Profit Shifting (BEPS), an initiative led by the G20 and the Organisation fo

Exploring business-level taxes in Uganda

Exploring the relationship between the VAT and the Business Income Tax in Uganda

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