The centre for tax analysis in developing countries

Business taxation in Ethiopia: Exploring administrative data to understand taxpayers’ responses to tax thresholds

Increasing tax revenues is a priority in low-income countries, where governments collect much less revenue as a share of GDP than in middle- or high-income countries - about 15% on average.

Redistribution via VAT and cash transfers: an assessment in four low and middle income countries (working paper)

As in many high income countries, VAT systems in low and middle income countries (LMICs) are often characterised by different tax treatments for different types of goods and services.

Redistribution via VAT and cash transfers: an assessment in four low and middle income countries (briefing note)

As in many high income countries, VAT systems in low and middle income countries (LMICs) are often characterised by different tax treatments for different types of goods and services.

Review of corporate tax incentives for investment in low- and middle-income countries

Corporate income tax is an important source of revenue for many low- and middle-income countries.

TaxDev and Ghana’s Ministry of Finance organise four-day workshop with Ethiopian tax policymakers and administrators

Researchers from the DfID-funded Centre for Tax Analysis in Developing Countries (TaxDev) at the IFS have completed their most recent trip to Ghana’s Ministry of Finance as part of our collaborativ

Improving tax policy and administration and tax policy-making in Ethiopia

Researchers from the Centre for Tax Analysis in Developing Countries (TaxDev) at the Institute for Fiscal Studies (IFS) are collaborating with the recently established Tax Policy Directorate (TPD)

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