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The Centre for Tax Analysis in Developing Countries (TAXDEV)


Hero image description: US dollar and Philippine peso, 2016. Photo: Asian Development Bank, CC BY-NC 2.0

Many low- and middle-income countries (LMICs) require better tax and transfer systems if they are to achieve the Sustainable Development Goals.

Fostering sustainable domestic resource mobilisation, reducing the economic distortions that can result from poor policies, and supporting the provision of social protection for the poor and other vulnerable groups are all pressing priorities.

Policy-makers need to be able to assess the effects of their tax and transfer systems. They must also use relevant evidence to design policies which align with their political and economic objectives, and foster development and inclusive growth.

The Centre for Tax Analysis in Developing Countries (TaxDev) aims to contribute to more effective tax policy-making in LMICs through applied research and policy analysis, as well as a focus on improving the analytical capacity of partner governments.

Established in 2016 by the Institute for Fiscal Studies (IFS), following a pilot phase which ended in March 2018, TaxDev was extended for 48 months until November 2022, in collaboration with ODI. The project has since been extended for an additional 7 years and is now in its third phase, which commenced in April 2023. The new phase will include an expanded network of partnerships in six countries.

The objectives of TaxDev are:

  1. To support the increased use of evidence in tax policy-making in Ethiopia, Ghana, Rwanda and Uganda.
  2. To generate high-quality theoretical and empirical evidence on tax and development in low- and lower-middle income countries through partnerships with policy-makers and academics.

Activities and outputs from the project will be posted below.

For further information, visit the TaxDev website.

New policy manuals and templates

Explore TaxDev's new set of tax policy appraisal and costing manuals and templates.

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Weija, Ghana

Report on the tax policy-making process in Uganda

An advisory report commissioned by the Government of Uganda to identify changes in the tax policy-making process that add value.

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Mobilising revenue: opportunities for lower-income countries during the pandemic

This brief presents tax policy strategies to help build more effective tax systems for the future.

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How tax officials in lower-income countries can respond to the coronavirus pandemic

This paper aims to contribute to more effective tax policy-making in LMICs, focusing here on the global coronavirus pandemic.

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Four expert views on the future of tax for development

Taxation and tax reform can play a key role in a country's economic development and achieving the Sustainable Development Goals.

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