Revenues, efficiency and taxpayer behaviour

How do the rich and poor respond differently to tax changes?

Why do differences in elasticities matter?

Fuel and vehicle taxes in Africa

Why are fuel and vehicle taxes important?

World Personal Income Tax Database: extending the TaxDev employment income taxes dataset (EITD) to self-employment and capital income

This project aims to extend the TaxDev Employment Income Taxes Dataset (EITD) by incorporat

Revolutionising tax audit and compliance in West Africa: lessons from the natural resources sector

This blog was originally published on odi.org on 30 September 2025

Ethiopia publishes major new tax-to-GDP ratio report

The Ethiopian Ministry of Finance has published a major new report: Ethiopia’s tax-to-GDP ratio.

Understanding Ethiopia’s low and falling tax-to-GDP ratio: key findings and lessons for other countries

The tax-to-GDP ratio of Ethiopia is low and has been persistently falling for more than a decade. This contrasts with the usual trend of a rising tax-to-GDP ratio as countries grow richer.

Rwanda publishes its seventh tax expenditure report

The Rwandan Ministry of Finance and Economic Planning (MINECOFIN) published its seventh tax expenditure report in May 2025.

Presentation | Taxing capital income and wealth in low- and middle-income countries: practice, principles and gaps

From 9th - 11th June 2025, leading thinkers and policymakers gathered in Helsinki for UNU-WIDER's flagship conference 'Safeguarding tomorrow – innovative approaches to growth and equity' taking pla

On the Relationship Between Corruption Perception and Tax Morale: Does Natural Resource Abundance Matter?

Using data from the latest wave of the Afrobarometer surveys, the study examines the heterogeneous effect of corruption perception on tax morale across resource-rich and poor countries in Africa.

Ugandan Ministry of Finance, Planning and Economic Development publishes its Fourth tax expenditure report

In April 2025, the Ugandan Ministry of Finance, Planning and Economic Development (MoFPED) published its Tax Expenditure Report for the fiscal year 2023/24, developed in collaboration with the Ugan