The centre for tax analysis in developing countries

Overseas Development Institute Institute for Fiscal Studies

Our work


Conference on new tax instruments

In collaboration with the World Bank, this conference will bring together leading researchers and policy makers to discuss recent research on new tax instruments, including carbon taxes and...


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

This paper measures the impact of the COVID-19 (coronavirus) crisis and the resulting lockdown on formal firms in Honduras, using monthly value-added tax records for January 2018 to August 2020....


TaxDev researchers give presentation on the impact of COVID-19 at CTRPFP's annual training workshop

As part of the Centre for Training and Research in Public Finance and Policy's (CTRPFP) annual Training Workshop on Public Finance and Tax...


Covid-19 economic recovery: fiscal stimulus choices for lower-income countries

In the initial crisis phase of the Covid-19 pandemic, as countries used lockdowns to suppress the spread of the virus, fiscal support measures were introduced to help businesses and households keep...


Informality, consumption taxes and redistribution

In this study, we combine household expenditure data from 31 countries with theory to shed new light on the redistributive potential and optimal design of consumption taxes....


Mobilising revenue: opportunities for lower-income countries during the pandemic

This brief addresses the fiscal response to the coronavirus pandemic, arguing that governments could make use of the opportunities this shock provides to make changes to tax systems now that might ...

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