How is employment income taxed in low- and middle-income countries, how has this evolved over time, and how has it shaped taxpayer behaviour? Until now, there has been a scarcity of research regarding these questions. The new TaxDev employment income taxes dataset (EITD) aims to fill this gap and will provide a key resource for researchers and policymakers working on personal income taxation in low- and middle-income countries. The first iteration of the EITD includes comprehensive data for African countries; we aim to achieve global coverage in the near future.
ODI's Kyle McNabb and Hazel Granger will present the EITD and how to use it, and then explore the tax burdens facing salaried employees in African countries and how these have evolved over the past 25 years. ODI is proud to announce that the webinar will be chaired by Anne Brockmeyer (Institute for Fiscal Studies (IFS)), and expert discussion will be led by Sanjeev Gupta of the Center for Global Development and Nara Monkam of the African Tax Administration Forum.
Read the accompanying working paper, Employment income tax in Africa: findings from a new dataset.
Anne is Research Director for the tax and development agenda at the IFS, working on the joint ODI–IFS TaxDev programme.
Kyle is a Research Associate for the Development and Public Finance programme and a Tax Policy Analyst for the TaxDev programme. Kyle McNabb is a development economist whose research interests focus on fiscal policy in low- and middle-income countries
Hazel specialises in tax policy and domestic revenue mobilisation in low-income and fragile states. She also provides technical assistance through programmes such as TaxDev in Uganda.
Sanjeev is a senior policy fellow at CGD, with research interests in fiscal policy in developing and resource-rich economies as well as in fragile states, aid, corruption, energy subsidies, digitalisation and public finances, age-related spending, global health, and inequality. Previously, he was deputy director of the Fiscal Affairs Department of the International Monetary Fund (IMF) and has worked in its African and European Departments.
Nara is the Director of Research at the African Tax Administration Forum. She previously sat on the Davis Tax Committee, which reviewed the tax system in South Africa.
- UK AID (UK AID)