Policymakers in low- and middle-income countries (L&MICs) are increasingly interested in estimating foregone revenues through tax expenditures (TEs).
Medium-Term Revenue Strategies (MTRSs) can provide governments with structured roadmaps which link tax policy and administration to broader economic and social goals.
In 2025, Uganda revised its beer excise duty structure for the first time in eight years.
We provide novel evidence on bureaucratic fragmentation and weak tax administrations as central enablers of low revenue mobilization in low-income countries.
This report was originally published on odi.org on 27 November 2025
How do policy interventions diffuse through firm transaction networks?
This project explores how sufficiently influential political coalitions are built to pass and implement tax reforms, and what the implications are for Ministries of Finance in designing tax policie
In April 2025, the Ugandan Ministry of Finance, Planning and Economic Development (MoFPED) published its Tax Expenditure Report for the fiscal year 2023/24, developed in collaboration with the Ugan
In August 2024 the Ministry of Finance, Planning and Economic Development (MoFPED) published its tax expenditure report for the fiscal year 2022/23.
