Masterclass with Dr Alex Moyem Kombat

• Did you know that African governments’ tax revenues are more than the combined total of foreign direct investment, overseas development assistance, and remittances?
• Did you know that borders are still the most effective ’tax office’ in Africa?
• Did you know that African countries collect around 15% of their GDP in taxes, while in OECD countries this number is over 30%?
• Did you know that in most African countries a handful of companies pay most taxes?

Join this masterclass with policy practitioner Dr Alex Moyem Kombat, Assistant Commissioner for Research and Policy of the Ghana Revenue Authority.

This is a unique opportunity to discuss the relationship between taxation and development with a senior government official. Dr Kombat will travel to Manchester as part of the GDI project “Taxation for Development (T4D)” led by Dr Elisa Gambino, who will chair the masterclass.

The masterclass will take place on March 3rd 2026 10:30-12:30 in 1.60/70 Humanities Bridgeford Street. Lunch will be provided afterwards.

Why does taxation matter to development?

Taxation is central to development because it is the primary way governments finance public services such as healthcare, education, infrastructure, and social protection. In many low- and middle-income countries, however, tax revenues remain limited, constraining the state’s ability to invest in long-term development. On average, developing countries’ tax-to-GDP ratio is about half of that of OECD countries. Strengthening domestic revenue mobilisation is therefore a key development priority, especially in the context of declining foreign aid (i.e. the dismantling of USAid) and rising debt levels in developing economies.

Why should you learn more about taxation?

Understanding how tax systems work in practice and the trade-offs involved in different policy choices is essential for anyone interested in development. One particularly important area of tax policy is tax expenditures. Tax expenditures involve instruments such as tax exemptions, reliefs, holidays, and special incentives that governments use to attract investment, increase employment, and promote economic transformation. Yet, tax expenditures also entail significant fiscal costs, as foregone revenues could otherwise be used to finance public services or critical infrastructure.

What is the masterclass about?

This masterclass introduces the concept of tax expenditures and explores their implications for development through interactive, policy-oriented discussions.

First, participants will engage in a structured debate on the costs and benefits of tax expenditures, considering arguments both in favour of their use, such as job creation and investment attraction, and against them, including revenue losses and opportunity costs for public spending.

Second, Dr Kombat will share his practitioner experience with the masterclass participants, providing first-hand insights into how governments make decisions around tax policy. Students will be invited to discuss with Dr Kombat real-world decisions on tax expenditures, such as why these incentives are politically attractive and what they mean in practice for public finances and development outcomes.

Who can attend?

This masterclass is open to all students interested in development, political economy, public policy, African studies, and taxation. No prior knowledge of tax policy is required - just curiosity and a willingness to engage!

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Host or Publisher Global Development Institute (GDI)