The centre for tax analysis in developing countries

Our work

Publication

A survey of the Ethiopian tax system (2025–26)

This report provides an updated and comprehensive overview of Ethiopia’s tax system in 2025–26....

News

Podcast | Think Change episode 107: how do you tax the super rich? The practical challenges of a wealth tax

This podcast was originally published on odi.org on 1 October 2026 ...

Think Change episode 107: how do you tax the super rich? The practical challenges of a wealth tax

Publication

Tax Modelling and Distribution

This chapter is part of ...

Event

8th World Bank/ODI Global/IFS Public Finance Conference

About the conference...

8th public finance conference graphic

Publication

Who benefits from food tax exemptions in lower-income settings?

Tax exemptions for basic items exist worldwide, typically justified by governments as a way to reduce the cost of living for poorer households....

News

TaxDev presents at 11th Annual African Tax Research Network Congress in Rwanda

From 22nd–24th September 2026, researchers, policymakers and tax administrators gathered in Kigali, Rwanda, for the 11th Annual Congress of the African Tax Research Net...

Harshil presenting

Publication

The hard road to higher revenues: lessons from cross-country experience of domestic revenue mobilisation

This report was originally published on odi.org on 17 September 2026 ...

Publication

A survey of the Ghanaian tax system (2026)

Ghana’s Ministry of Finance (MoF) has published an updated Survey of the Ghanaian Tax System, produced jointly with TaxDev researchers from the Institute for Fiscal Studies (UK)....

Publication

Estimating the VAT gap in Ghana

The Government of Ghana has published a new report Estimating the VAT gap in Ghana....

Publication

Tax incentives, compliance costs, and VAT registration: evidence from India

Value-added tax (VAT) is the largest source of tax revenue for many developing country governments, and sales-based registration thresholds are a ubiquitous design feature....

Publication

Horizontal equity of taxation: citizen beliefs and policy preferences

Horizontal inequity occurs when employees and self-employed with the same income end up with different effective tax burdens, due to the difficulty of enforcing taxes on self-employed....

Publication

Comparing tax and benefit microsimulation models: a guide for analysts in low- and middle-income countries

Distributional analysis is a crucial component of policymaking. Distributional models estimate who gains from and who bears the costs of different tax and benefit policies....

News

Beyond aid: reflections on tax policy reform as a path to sustainable financing in Ethiopia

On 17 July 2026, TaxDev and the Ethiopian Economic Association (EEA) co-organised a panel discussion, “Beyond Aid: Tax Policy Reforms as a Path to Sustainable Financing”, as part of the EEA’s 23rd ...

Ethiopian Economics Association panel discussion at the 2026 conference

News

Rwanda publishes its eighth tax expenditure report

The Rwandan Ministry of Finance and Economic Planning (MINECOFIN) has published its FY2024-25 Tax Expenditure Report as part of the FY2026–2029 Executive Budget Proposal....

News

Fiscal sustainability through partnerships and evidence: insights from the Global Partnerships Conference

This blog was originally published on ictd.org on 27 May 2026 ...

GPC side event

Publication

The cost of bureaucratic fragmentation: business tax evasion and revenue mobilization in a low-income country

We provide novel evidence on bureaucratic fragmentation and weak tax administrations as central enablers of low revenue mobilization in low-income countries....

Publication

Formal labor market dynamics and development

This paper studies formal employment dynamics using linked employer–employee data from eight countries spanning a wide income range from Kenya to Chile....

News

Launch of public economics curriculum grounded in African policy and research

This blog was originally published on vatt.fi on 19 May 2026 here, and is reproduced...

Publication

Discretion versus algorithms: bureaucrats, tax equity and acceptability

We study how replacing bureaucrats’ discretion with algorithmic assessment affects the accuracy, equity, and public acceptance of tax decisions....

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