Centre for Tax Analysis in Developing Countries (TAXDEV)

Taxation is the main source of revenue for governments and is needed to fund vital services and infrastructure. Tax also has significant impacts on individuals and businesses, affecting their incomes, incentives and behaviour. Effective tax policy and administration are therefore key building blocks of economic growth, economic development and well-functioning government. But effective policy-making relies on evidence on the impacts of different policies on revenues, and the incomes and behaviour of taxpayers. Research, analysis and analytical capacity are therefore vital building blocks for effective tax policy.