The centre for tax analysis in developing countries
The centre for tax analysis in developing countries
This study sheds light on the potential of personal income tax (PIT) to address inequality in African countries.
The Ethiopian Ministry of Finance (MoF) has published its second tax expenditure report covering customs duty and import taxes for the fiscal year 2018/19 to 2020/21.
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
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?
Carbon pricing will be one of the most talked about policy options at COP26.
In October 2021, TaxDev researchers delivered a series of workshops with analytical staff from the Ministeries of Finance and Revenue Authorities in Ethiopia and Ghana.
Over the last 15 years, the Ethiopian economy has registered growth of around 10.2% per year in real terms, making it one of the fastest-growing economies in Africa.
This note uses administrative tax data on firms to measure the direct impact of the COVID-19 containment and prevention measures (referred to as ‘lockdown’ throughout this note) on firms’ profitabi
Between March and June 2020, TaxDev researchers provided support to the Tax Policy Directorate (TPD) at the Ethiopian Ministry of Finance to identify potential fiscal policy respo
