Yani Tyskerud

Yani Tyskerud

Assistant Director

Education:

MSc in Local Economic Development, The London School of Economics and Political Science (LSE), 2007
BA in European Studies and German (1st Class Honours), The University of Manchester, 2004 

Yani Tyskerud is an Assistant Director at EDePo, working on the Centre for Tax Analysis in Developing Countries (TAXDEV).  TAXDEV aims to generate new research, analysis and in-country analytical capacity in the area of tax and benefit policy and administration in low and middle income countries, including Ghana and Ethiopia. Yani joined IFS in April 2016, and manages relationships with government partners in Ghana and Ethiopia, supports the researchers in the design of research and policy questions, and coordinates skills development and dissemination activities. Prior to joining IFS, Yani was a Research Coordinator at Innovations for Poverty Action (IPA) in Ghana and has also managed, designed and conducted research projects in Cambodia, India and Sierra Leone.

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Are corporate tax incentives for investment fit for purpose? Revisiting economic principles and evidence from low- and middle-income countries

| Report

This paper, written collaboratively by IFS researchers and policy-makers from Ethiopia and Ghana, has multiple and interlinked objectives: (i) to provide an overview of tax incentives and best practices for their design grounded in economic principles, and assess how these apply to the case studies of Ethiopia and Ghana; and (ii) to understand more broadly the causal impacts of tax incentives on economic outcomes in developing countries by reviewing the relevant methodologies to conduct rigorous quantitative analysis and the existing empirical literature. Finally, we discuss the policy implications and avenues for research given the existing literature on the causal impact of tax incentives.

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