Assessing tax and customs policies for development

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Assessing tax and customs policies for development
FERDI has significant expertise in the evaluation of tax and customs policies for development.

The Addis Ababa Program of Action and Agenda 2030 for Sustainable Development (ODD 17.1) identified domestic resources as the main source of stable financing for sustainable development. 

FERDI in collaboration with CERDI examines:

  • Ability of developing countries to mobilize domestic public resources
  • Assessment of tax expenditures (revenue losses resulting from exemptions)
  • Proposal of a vulnerability-adjusted tax effort index
  • Challenges of taxing official development assistance
  • Effects of decentralization on the poorest populations
  • Sharing of the mining rent between investors and states
  • Performance of tax and customs administrations
  • Regional harmonization of tax policies
  • Effects of financial volatility on economic growth in low-income countries.
  • Measure of the fiscal effort excluding extractive resources of developing countries

Results and Impact

FERDI's expertise is recognized in the evaluation of tax expenditure:

  • FERDI was mandated by Expertise France to support the reform of the Guinean tax administration as part of the European Union's budget support program in Guinea (2017-2019)
  • At the end of 2018 (June 2019 for the English version) FERDI published a methodological guide for measuring tax expenditure: Geourjon A-M., Bouterige Y., Caldeira E., Laporte B., de Quatrebarbes C. (2018) "Evaluating Tax Expenditures: From Principles to Practice - A Methodological Guide", Ferdi Report, December 2018.

In 2019, FERDI was recognised for the quality of the documents distributed at the ITA / ITC 2019 Conference on Taxation and Development.

In 2018, FERDI in partnership with CERDI and ICTD, made available the first legal and tax database which lists the tax regime applicable to industrial gold mines in 21 African countries from the 1980s to the present, and a simulation tool for sharing the mineral resource rent between states and investors. https://fiscalite-miniere.ferdi.fr/

Program in partnership with CERDI

CERDI-Université Clermont Auvergne – © Cerdi

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