The centre for tax analysis in developing countries

Overseas Development Institue Institue for Fiscal Studies

International

Call for papers: 5th World Bank/IFS/ODI Research Conference

5th World Bank/IFS/ODI Research Conference

The Political Economy of Public Finances

TaxDev Tax Expenditure Workshop – content, presentations and exercises

The workshop provided an introduction to the principles and practice of tax expenditure analysis and reporting, with lively debate and practical exercises showing some of the complexities involved

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

The long view: how tax expenditures affect revenue over multiple years

This is the last of three blog posts we’re posting following the TaxDev Tax Expenditures Workshop held on 6–8 February 2023 in Kampala.

How a tax exemption can increase revenues

This is the second of three blog posts we’re posting following the TaxDev Tax Expenditures Workshop held on 6–8 February 2023 in Kampala.

 

Three key takeaways from our TaxDev Tax Expenditures Workshop

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. 

At a glance: Two decades of Employment Income Tax in Africa

This article was first published on

Inflation, incomes and inequality – how can lower-income countries use fiscal policy to the greatest effect?

This blog was first published on odi.org on 21 November 2022 

The devil in the detail? Eight lessons from tax expenditure reporting in Rwanda and Uganda

In recent years, an increasing number of low- and middle-income countries have start

TaxDev researcher participates in regional tax expenditure governance workshops

Kyle McNabb recently participated in regional workshops in Lagos and

UK-RI-ESRC UK Government Centres of Expertise - Public Finance