Corporate income tax is an important source of revenue for many low- and middle-income countries. At the same time, many such countries lose much needed revenues by providing corporate tax (and non-tax) incentives in the hope of attracting mobile business investments, incentivising specific...

The IFS Green Budget 2018, in association with Citi, ICAEW and the Nuffield Foundation, is edited by Carl Emmerson, Christine Farquharson and Paul Johnson, and copy-edited by Judith Payne. The report looks at the issues and challenges facing Chancellor Philip Hammond as he prepares for his...

The collection of tax revenue at customs has long been an important revenue source in Ghana. However, recent years have seen substantial falls in customs revenue collections, with the share of taxes collected at the country's ports falling from 42% in 2017 to 30% in 2019. With increasing tax...

In its 2020 Ghana CARES 'Obaatanpa' programme, the Government of Ghana emphasised the need to improve domestic revenue mobilisation in order to ensure the realisation of its medium-term fiscal policy and development objectives. In the context of ambitious revenue mobilisation goals and a...

In this report, we provide a detailed overview of Ethiopia's current tax system and the evolution of tax revenue collections over the last 10 years. The report also highlights important changes to the structure of the tax system which have occurred over the past few years, and the associated tax...

In recent years, there has been renewed interest in the question of whether additional taxes should be devolved to English local government. The past decade has seen a number of changes to how local government is funded, including the introduction of business rates retention. Broadly, these...

English local government finance is part way through a series of major changes that will see its focus shift from being based on redistribution according to spending needs, towards more emphasis on providing financial incentives to tackle needs and increase local revenue-raising capacity. In...

The 2010s have been a decade of major financial change for English local government. Not only have funding levels - and hence what councils can spend on local services - fallen significantly; major reforms to the funding system have seen an increasing emphasis on using funding to provide...

This report presents the final results of the impact evaluation of two of WaterAid Nigeria's main interventions within the programme "Sustainable Total Sanitation Nigeria - implementation, learning, research, and influence on practice and policy" (STS Nigeria project for short). The impact...