The centre for tax analysis in developing countries

Overseas Development Institue Institue for Fiscal Studies

TaxDev researchers, Daniel Prinz, Dario Tortarolo, and Ross Warwick recently participated in the 114th Annual Conference on Taxation, organised by the National Tax Association. The conference covered topics from a range of disciplines including accounting, economics, law and public policy.

Ross Warwick presented his paper, ‘Tax process or tax payments? Firm responses to a VAT threshold’, co-authored with Tushar Nandai, in a session on ‘VATs around the World. The presentation focused ongoing work using bunching methods to understand how and why businesses in India responded to a compulsory sales registration threshold for VAT.

Daniel Prinz delivered a presentation on ‘The impact of payroll tax subsidies: theory and evidence’, co-authored with Anikó Bíró, Réka Branyiczki, Attlia Lindner, and Lili Márk, in a session titled ‘Examining the effects of capital gains and payroll taxes. The paper looks at the effects of income tax subsidies targeted at young people and elderly workers. Dario Tortarolo, the session’s discussant, highlighted that while there appeared to be some evidence emerging from the papers in the session that payroll tax cuts can boost the employment of specific groups, the policy implications are not yet clear. 

Daniel Prinz also took part as a discussant in two sessions exploring ‘Strategic behaviour of hospitals, and ‘Redistribution and incidence’. 

Published on: 9th December 2021

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