The centre for tax analysis in developing countries

Overseas Development Institute Institute for Fiscal Studies

Our work

News

Ghana publishes its first Medium-Term Revenue Strategy

On 30th September 2023, the Government of Ghana published its first Medium-Term Revenue Strategy (MTRS), setting out a plan for review and reform of key elements of both revenue policy and administ...

News

FCDO renews TaxDev funding for the next seven years

The Foreign, Commonwealth and Development Office (FCDO) has ...

Tax expenditure workshop in Kampala

Event

5th World Bank/IFS/ODI Tax Conference: The political economy of public finances

This conference brought together leading researchers and policymakers to discuss recent research on the political economy of public finances....

Publication

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

Despite the challenges in measuring economic resources at the individual level in a consistent manner across countries, estimates suggest that women are often more likely to be poorer, to live in p...

Publication

Symposium paper: Tax equity around the world – introduction

As inequality has risen around the world, the importance of tax design for achieving equity objectives has become increasingly widely discussed and is the focus of much recent public finance resear...

Publication

Symposium paper: Globalisation, taxation and inequality

As inequality has risen around the world, the importance of tax design for achieving equity objectives has become increasingly widely discussed and is the focus of much r...

Blog

The tax incentive regime in Honduras

Honduras has a long history of providing generous tax incentives to firms and consumers, primarily as part of an effort to attract foreign direct investment....

Publication

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....

Resources & Tools

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...

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