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

Tax expenditure reporting in Rwanda and Uganda: Challenges, practical guidance and lessons learnt

Tax expenditures (TEs) are used widely around the world. Their role in the fiscal systems of low- and middle-income countries has recently attracted increased scrutiny.

Rwanda publishes its fourth tax expenditure report

In May 2022 the Government of Rwanda published its tax expenditure report for 2020/21.

Rwanda produces a Medium-Term Revenue Strategy

On Friday 13th May 2022, the Government of Rwanda approved its first Medium-Term Revenue Strategy (MTRS).

Rwanda publishes its third tax expenditure report

Rwanda’s tax expenditure report for 2019/20 was completed and published in May 2021.

Informal taxes and transfers in sub-Saharan Africa: a review and analysis of incidence in Rwanda

This paper profiles and analyses informal taxes and transfer payments made by households in Rwanda, and considers their incidence, scale and distributional effects on household welfare levels and i

Informal taxes and transfers in Sub-Saharan Africa

Informal taxes and transfers in sub-Saharan Africa: a review and analysis of incidence in Rwanda

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