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.

Ethiopia publishes its second tax expenditure report for FY 2018/19 to FY 2020/21

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 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

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?

What is the case for carbon taxes in developing countries?

Carbon pricing will be one of the most talked about policy options at COP26.

TaxDev delivers tax policy appraisal and costing training in Ethiopia and Ghana

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.

A survey of the Ethiopian tax system

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.

The impact of COVID-19 on formal firms: evidence from Ethiopia

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

TaxDev supports tax policy responses to COVID-19 in Ethiopia

Between March and June 2020, TaxDev researchers provided support to the Tax Policy Directorate (TPD) at the Ethiopian Ministry of Finance to identify potential fisc

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