This rapid evidence review draws on a set of country case studies to examine how low-income countries have sought to make their tax systems more progressive. It looks at concrete examples of tax reforms aimed at improving fairness in how the tax burden is distributed and at strengthening domestic revenue mobilisation.
By examining different policy approaches and reform experiences, the review highlights what these cases reveal about the opportunities and constraints involved in advancing progressive taxation in low-income contexts. The findings offer useful insights for policymakers, donors, and practitioners working on tax reform and inequality reduction.
