The centre for tax analysis in developing countries

Institute for Fiscal Studies

Research Publications

This page features publications by the TaxDev team, partners, and affiliated researchers.

Publication

Principles of taxation for mining operations in Uganda

This report was originally published on odi.org...

Publication

Algorithms and bureaucrats: evidence from tax audit selection in Senegal

This Working Paper was originally published on worldbank.org on 5...

Publication

Firm networks and tax compliance: experimental evidence from Uganda

How do policy interventions diffuse through firm transaction networks?...

Publication

Building fairer fiscal systems: principles and tools to design a holistic approach for closing gender gaps

This article is part of the Brookings Center for Sustainable Development compendium “...

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Ethiopia publishes major new tax-to-GDP ratio report

The Ethiopian Ministry of Finance has published a major new report: Ethiopia’s tax-to-GDP ratio....

Publication

On the relationship between corruption perception and tax morale: does natural resource abundance matter?

Using data from the latest wave of the Afrobarometer surveys, the study examines the heterogeneous effect of corruption perception on tax morale ac...

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Effective tax rates, firm size and the global minimum tax

This paper documents new facts on corporate taxation and the revenue potential of corporate minimum taxes, leveraging firm-level tax returns from 1...

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

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

Publication

Ghana publishes major new VAT report

The Government of Ghana has published a major new report A review of Ghana’s value-added tax (VAT) system....

Publication

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

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

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