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Centre for Tax Analysis in Developing Countries (TAXDEV)

The Centre for Tax Analysis in Developing Countries (TAXDEV) at the IFS aims to contribute to more effective tax policy making in low- and middle-income countries through applied research and policy analysis and a focus on improving the analytical capacity of partner governments. TAXDEV is funded by the UK's Department for International Development (DFID).

The centre's work programme consists of two main components.

  • The first involves working with governments and other stakeholders in Ethiopia and Ghana – to co-produce modelling tools and analyses of the key tax and benefit policy and administration issues that these countries face. 

Find out more about TAXDEV and its programme of work.


As in many high income countries, developing countries often exempt or apply reduced rates of VAT to food and other goods and services in an effort to limit the impacts of VAT on poorer households' cost of living. But with richer households often consuming far more of these goods in absolute terms, and developing countries expanding their cash transfer and social protection schemes, are there better ways to support poorer households?

In a new video, Ross Warwick, a research economist at the IFS, talks about ongoing research being carried out alongside Commitment to Equity Institute ...


Our partners from the Ghanaian Ministry of Finance joined us in London for the TAXDEV Policy Conference on March 23rd, where they presented our joint work, and discussed some of the key tax policy issues facing Ghana. While they were here they also took part in video interviews to explain how our joint work is helping improve tax policy analysis and the policy-making process in Ghana.

Andara Kamara, Assistant Revenue Officer at the Ghana Ministry of Finance explains how the GHATAX microsimulation model allows policy analysis to move beyond revenue effects".

Dan Nuer, Head of the Tax ...


Low and middle income countries (LMICs) face particular challenges in designing and implementing efficient and equitable tax systems. IFS researchers and partners from LMIC governments presented ongoing research and collaborative policy analysis aimed at helping this process at the TAXDEV policy conference on Friday 23 March.

Read more about the event and download the papers and presentations


Researchers from IFS TAXDEV were in Accra on 7th March 2018 for an event hosted by the Ghanaian Ministry of Finance (MoF). The event was a chance to present ongoing work on tax policy analysis that is being undertaken in collaboration with the MoF and the Ghana Revenue Authority (GRA) and to get feedback and suggestions from key stakeholders. 

IFS researchers David Phillips and Ross Warwick and MoF analysts Seth Anoff Akuffo and Andara Kamara from the Revenue Policy Division (RPD), presented three strands of their joint work:

1. Refining approaches to costing new tax policies, including ...



Analysts from the Ghanaian Ministry of Finance (MoF) and Revenue Authority (GRA) have completed a two week visit to the London offices of the IFS. The main purpose of this visit was the completion of the second round of training on the GHATAX tax and benefit microsimulation model. This model uses household survey and tax administration data from Ghana and is designed to allow analysts to estimate the revenue and distributional effects of existing tax policy and tax policy reforms. The focus of this round of training was familiarisation with new features added to GHATAX and with the process of ...


Department for International Development
The Department for International Development (DFID) is the part of the UK Government that manages Britain's aid to poor countries and works to get rid of extreme poverty.
Economic and Social Research Council (ESRC)
The Economic and Social Research Council (ESRC) is the UKs leading research funding and training agency addressing economic and social concerns.