The centre for tax analysis in developing countries

Overseas Development Institue Institue for Fiscal Studies

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The financial inclusion agenda: Examining the role of conventional banks in deepening access to formal credit

  • We investigate the impact of banking system penetration on financial inclusion in Ghana.
  • ...


Does the value-added tax add value? Lessons using administrative data from a diverse set of countries

The value-added tax (VAT) is a cornerstone of the modern tax system....


Distributional analysis of Ghana’s tax system

In recent years, policymakers across the globe have become increasingly interested in not only the revenue consequences of tax policies but also th...


Symposium paper: Progressive taxation in the face of inflation and instability: Lessons from Argentina

As inequality has risen around the world, the importance of tax design for achieving equity objectives has become increasingly widely discussed and...


Customs revenue in Ghana: recent trends and their causes

The collection of tax revenue at customs has long been an important revenue source in Ghana....


The redistributive power of cash transfers vs VAT exemptions: a multi-country study

Like high-income countries, low- and middle-income countries (LMICs) offer reduced rates and exemptions on particular goods and services in their v...


International corporate tax reforms: what could the OECD deal mean for lower-income countries?

On 8 October 2021, 136 countries agreed to a set of global tax reforms under the Inclusive Framework on Base Erosion and Profit Shifting (BEPS), an...


Using the tax system to support recovery from COVID-19

This chapter is included in, 'Government fiscal measures during and after an economic crisis: Africa’s response to the impact of COVID-19', a book ...


'Green' motor taxation: issues and policy options in sub-Saharan Africa

Over the last 20 years, sub-Saharan African (SSA) countries have experienced significant economic growth and consequently growing levels of motoris...


The impact of COVID-19 on formal firms in the Dominican Republic: evidence from monthly tax returns

In this note, we measure the impact of the COVID-19 crisis and the resulting lockdown on formal firms in the Dominican Republic, using monthly valu...


Fiscal consolidation after COVID-19: issues and policy options in sub-Saharan Africa

Since Spring 2020, the COVID-19 pandemic has had significant impacts on the public finances of both developed and dev...


A survey of the Ghanaian tax system

In its 2020 Ghana CARES ‘Obaatanpa’ programme, the Government of Ghana emphasised the need to improve domestic revenue mobilisation in order to ens...


A survey of the Ethiopian tax system

Over the last 15 years, the Ethiopian economy has registered growth of around 10.2% per year in real terms, making it one of the fastes...


Taxing property in developing countries: theory and evidence from Mexico

Property taxes in developing countries are plagued by noncompliance and can exacerbate liquidity constraints....

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