The centre for tax analysis in developing countries

Overseas Development Institue Institue for Fiscal Studies

Personal income tax reforms and income inequality in African countries

This study sheds light on the potential of personal income tax (PIT) to address inequality in African countries.

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

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. 

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

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

A survey of the Ghanaian tax system

In its 2020 Ghana CARES ‘Obaatanpa’ programme, the Government of Ghana emphasised the need to improve domestic revenue mobilisation in order to ensure the realisation of its medium-term fiscal poli

The TaxDev Employment Income Taxes Dataset (EITD)

Introducing a new dataset on employment income tax

Conference on taxing personal income and wealth in developing countries

Together with the World Bank, Bill and Melinda Gates Foundation, Norwegian University of Life Sciences (Skatteforsk), Columbia University, OTPR - Office of Tax Policy Research and University of Mic

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