What we do



Sign up to our newsletter.

Follow ODI

The TaxDev employment income taxes dataset and technical guide


Written by Kyle McNabb

The Center for Tax Analysis in Developing Countries (TaxDev) employment income taxes dataset (EITD) is a panel dataset containing information on the personal and employment income taxes faced by employees. This first iteration, v1.0, focuses on African countries from the mid-1990s to 2020. Future updates will extend coverage to other regions, with a view to attaining near-global coverage in the future.

The intention of the EITD is to make available a panel dataset for research and policy-making purposes, which allows for the analysis of taxes on employment income, namely wages and salaries. We encourage input and collaboration from our users and the wider research/policy-making community. If you have comments, suggestions or ideas for improvement, please do not hesitate to get in touch with Kyle McNabb.

Please see the technical guide for a description of the EITD (v1.0 – Africa). It covers in detail the sources consulted, construction, strengths and limitations of the dataset. It also includes detailed country-by-country notes.