Dr. Nimmo Osman Elmi is a tax policy expert with over 10 years of expertise in the field of taxation and over 15 years in the development. Her PhD was about the impact digitalization on tax compliance in Kenya. She has previously worked at the African Center of Tax and Governance (ACTG) as the lead knowledge management and research. 

Her work includes collaboration with international and local tax research institutions as well as revenue authorities in Kenya and Nigeria. She works as a consultant for bilateral and multilateral development organizations. Nimmo is also an academic. She has several publications.

She attained her PhD at the University of Linkoping in Sweden at the department of Technology and social change where she explored the post-colonial technoscience in ITax implementation in Kenya. Her PhD fellowship was part of the fair tax project that was funded by the EU horizon 20/20. She has interacted with tax researchers from all fields engaging with tax policy from European, American as well as African contexts.

Dr. Nimmo has as well worked extensively with development projects in Kenya and Somalia working closely with the Somali government in 2012-2014 on the implementation of the Somali constitution. She was on the technical committee of the Somali fiscal federalism agreement that was passed in Baidoa, Somalia in 2023.