The centre for tax analysis in developing countries

Ethiopia’s revised income tax explained

In July 2025, the federal and regional governments implemented the income tax amendment (Proclamation No. 1395 /2025) upon its approval by the House of People's Representatives.

Understanding Ethiopia’s low and falling tax-to-GDP ratio: key findings and lessons for other countries

The tax-to-GDP ratio of Ethiopia is low and has been persistently falling for more than a decade. This contrasts with the usual trend of a rising tax-to-GDP ratio as countries grow richer.

Presentation | Taxing capital income and wealth in low- and middle-income countries: practice, principles and gaps

From 9th - 11th June 2025, leading thinkers and policymakers gathered in Helsinki for UNU-WIDER's flagship conference 'Safeguarding tomorrow – innovative approaches to growth and equity' taking pla

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

Presentation: Taxing the rich

On Tuesday 3rd September 2024, TaxDev researcher Hazel Granger joined an expert panel to discuss how to tax the super-rich.

Presentation: Wealth-related taxes in low- and middle-income countries

On Friday 17th May 2024, TaxDev researcher Laura Abramovsky delivered a presentation on 'Wealth-related taxes in low- and middle-income countries' at an online meeting of officials from the

Distributional analysis of Ghana’s tax system

In recent years, policymakers across the globe have become increasingly interested in not only the revenue consequences of tax policies but also their distributional impacts: that is, their impacts

Fiscal policy and gender income inequality: the role of taxes and social spending

Despite the challenges in measuring economic resources at the individual level in a consistent manner across countries, estimates suggest that women are often more likely to be poorer, to live in p

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