VAT and turnover taxes

Firms as tax collectors

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

Tax expenditure reporting in Rwanda and Uganda: Challenges, practical guidance and lessons learnt

Tax expenditures (TEs) are used widely around the world. Their role in the fiscal systems of low- and middle-income countries has recently attracted increased scrutiny.

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

TaxDev researchers visit Ghana

In March 2022, TaxDev co-organised a number of workshops in collaboration with partners from the Tax Policy Unit (TPU) at the Ministry of Finance and the Ghana Revenue Authority (GRA).

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

Transactions in developing economies are becoming increasingly cashless.

Tax audits do not deter tax evasion in developing countries

Tax evasion and resource misallocation: theory and evidence from Pakistan

TaxDev researchers participate in the NTA conference

TaxDev researchers, Daniel Prinz, Dario Tortarolo, and Ross Warwick recently participated in the

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 value-added tax (VAT) systems.

Well-designed tax policy reforms are key to successful post-COVID fiscal consolidation in Africa

Given the massive impact of the COVID-19 pandemic on public finances globally, it is little surprise that the IMF’s October 2021 forecasts of debt and debt servicing costs in sub-Saharan Africa are

Attacking tax evasion in production networks

Attacking tax evasion in production networks: theory and evidence from Paraguay