The centre for tax analysis in developing countries

Overseas Development Institue Institue for Fiscal Studies

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...

Resources & Tools

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....

Resources & Tools

The employment income taxes dataset and technical guide

The TaxDev employment income taxes dataset (EITD) is a panel dataset containing information on the personal income taxes and social security contributions faced by employees around the world....

Resources & Tools

Tax policy costing manual

The effect of proposed tax policy changes on revenue collections is one of the most important considerations for policymakers....

Resources & Tools

Tax policy appraisal manual

This manual provides a simple framework for tax policy practitioners to use in assessing tax policy options....

Resources & Tools

LATAX: A multi-country flexible tax micro-simulation model

LATAX is a multi-country flexible tax micro-simulation model which was developed by researchers at the IFS for the analysis of VAT, excise duties, income tax and social security contribut...

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