The centre for tax analysis in developing countries

Overseas Development Institue Institue for Fiscal Studies

Do tax systems distort firm-to-firm trade?

In this video, TaxDev Research Fellow Lucie Gadenne discusses research investigating the effects of tax policy on supplier networks in India. 

New paper looks at ration shops in low and middle income countries

Ration shops allow households to purchase limited quantities of certain goods at subsidised prices, and are used by governments in a numbre of low and middle income countries.

Can rationing increase welfare? Theory and an application to India's ration shop system

Ration shop systems allow households to purchase limited quantities of some commodities at a fi xed subsidized price and are in widespread use throughout the developing world.

VAT and simplified tax schemes: preliminary results (briefing note)

In 2013 the West Bengal government implemented a reform that introduced a new form of paying tax – the composite scheme.

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