Revenues, efficiency and taxpayer behaviour

Firms as tax collectors

The question of how taxes should be collected is usually at the forefront of tax authorities’ debates.

The impact of COVID-19 on formal firms: micro tax data simulations across countries

What is this research about and why did you do it?

Digitalisation of property taxation in developing countries: Recent advances and remaining challenges

Many of the hurdles that governments face in improving their property tax systems are common across different countries and contexts.

Rwanda publishes its fourth tax expenditure report

In May 2022 the Government of Rwanda published its tax expenditure report for 2020/21.

TaxDev hosts Commissioner General of Ghana Revenue Authority

On Tuesday 10^th May, TaxDev hosted a delegation of senior officials from the Ghana Revenue Authority (GRA) and the Ministry of Finance, including the Commissioner General of GRA, Ammisha

Rwanda produces a Medium-Term Revenue Strategy

On Friday 13^th May 2022, the Government of Rwanda approved its first Medium-Term Revenue Strategy (MTRS).

The effect of electronic transactions on tax compliance: evidence from West Bengal

A one-off demonetisation led to a shift to electronic payments, which in turn increased tax compliance

Does going cashless make you tax-rich? Evidence from India’s demonetisation

Transactions in developing economies are becoming increasingly cashless.

Electronic payment technology and tax compliance: evidence from Uruguay's financial inclusion reform

Does the digitization of transactions in an economy increase tax compliance?

Informal transfers in low- and middle-income countries: for whom, how much and with what effect?

This working paper is part of a TaxD