This paper presents a synopsis of the contextual conditions, factors and challenges under which the recent evolution of tax systems has taken place over the past three decades. The paper gives especial emphasis to the role of natural endowments, political economy, social structure and history,...

Ghana is relatively rare among Sub-Saharan African countries in having had sustained positive growth every year since the mid-1980s. This paper analyses the nature of the growth and then presents an analysis of the evolution of both consumption poverty and non-monetary poverty outcomes over this...

This paper offers a critical review of the methods used to estimate the extent of capital flight and illicit financial flows from developing countries. The largest estimates in the literature are based on imperfect methods with a great margin for error. Emerging new studies have built on...

This paper analyses the distributional effects of the COVID-19 pandemic and related tax-benefit measures in 2020 in a cross-country comparative perspective for five African countries: Ghana, Mozambique, Tanzania, Uganda, and Zambia. We first estimate the impact of the crisis on disposable...