The centre for tax analysis in developing countries

Overseas Development Institue Institue for Fiscal Studies

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.

Fiscal policy and income inequality: the role of taxes and social spending

This ODI report was originally published on on 30th September 2022 

Conference on global tax equity

Inequality is one of the global challenges of our times. This phenomenon is increasingly cross-border in nature and suffers from a lack of data.

Lucie Gadenne gives keynote lecture at International Institute for Public Finance Annual Congress 2022

On 11th August 2022, Lucie Gadenne gave a keynote lecture on "Public finance in developing countries" at the International Institute for Public Finance Annual Congress 2022. 

Will the digital revolution unleash the potential of property taxation?

new ODI report discusses some of the ways in which digitalisation is revolutionising property

Digitalisation of property taxation in developing countries: Recent advances and remaining challenges

Many of the hurdles that governments face in improving their property tax systems are common across different countries and contexts.

TaxDev researcher awarded honourable mention by the 2022 John Heinz Dissertation Award

Dániel Prinz, Senior Research Economist and Country Programme Manager for Ethiopia at the IFS and TaxDev, was awarded an Honourable Mention by the 2022 John Heinz Dissertation Award.

Electronic payment technology and tax compliance: evidence from Uruguay's financial inclusion reform

Does the digitization of transactions in an economy increase tax compliance?

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