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