National financing for development

FERDI has significant expertise in issues related to the mobilization and efficient use of domestic resources in developing economies as well as the relation between fiscal and customs policies, their decentralization, and their role in the regional integration process.

FERDI's work benefits from close collaboration, with the Banque de France, the IMF's Public Finance Department, the International Center for Tax and Development (ICTD), the French General Directorate of Public Finance (DGFIP), and the Centre d'études et de recherches sur le développement international (CERDI).

FERDI's work examines:

  • Tax and customs policies for development: Mobilization of domestic public resources, assessment of tax expenditures, sharing of the mining rent between investors and states, performance of tax and customs administrations, role of taxation, tax and customs policies, and administrations in the regional integration and development process
  • Impact of exchange rate policies on the competitiveness of African economies
  • Impact of public spending on development: New measurements of tax effort, impact of measures taken in favor of the poorest populations 
  • Development of financial systems and their impact on the poorest populations.

Results and Impact

At the end of 2018 (June 2019 for the English version), FERDI published a methodological guide on assessment of 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 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.

FERDI has been mandated by the French Ministry of Europe and Foreign Affairs to support and structure its strategic thinking on the mobilization of public domestic resources in developing countries (MRIP project).

FERDI conducts studies for the West African Economic and Monetary Union (WAEMU) and the Central African Economic and Monetary Community (CEMAC) on the regional harmonization of fiscal policies. In November 2017, FERDI presented its conclusions to the annual meeting of finance ministers of the Franc Zone countries.

FERDI has a detailed database on tax revenues for 41 sub-Saharan African countries for the period 1980-2010.

Program in partnership with CERDI

CERDI-Université Clermont Auvergne – © Cerdi


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