The centre for tax analysis in developing countries

Combining evidence and behavioural insights to design Rwanda's VAT reward programme

In March 2024, the Government of Rwanda introduced a VAT Reward Programme to incentivise consumers to request invoices and reduce under-reporting.

Using robust evidence to build Rwanda's tax reform package

In February 2025, the Government of Rwanda agreed a comprehensive tax policy reform package aligned with priorities set out in its 2021–2024 Medium-Term Revenue Strategy (MTRS).

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.

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.

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).

Estimating the VAT gap in Ghana

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

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.

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.

TaxDev and Kenya National Treasury training on PIT and VAT modelling

On February 25th 2026, Kenya's National Treasury collaborated with TaxDev in training staff on the use of micro-simulation models for Personal Income Tax (PIT) and Value Added Tax (VAT).

Government of Ghana implements major VAT reforms

On 1st January, the Government of Ghana implemented major reforms to its Value Added Tax (VAT) system, with a higher registration threshold and a rationalised structure to simplify compliance and i

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