The centre for tax analysis in developing countries

Overseas Development Institue Institue for Fiscal Studies

Current projects

Project

The TaxDev Employment Income Taxes Dataset (EITD)

Introducing a new dataset on employment income tax ...

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Religious taxes and transfers in Pakistan

Analysing the fiscal incidence of religious taxes and transfers ...

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What can surveys tell us about informal taxes and transfers in Sub-Saharan Africa?

What do household survey instruments include in their coverage of informal taxes and transfers?...

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Informal taxes and transfers in Sub-Saharan Africa

Informal taxes and transfers in sub-Saharan Africa: a review and analysis of incidence in Rwanda...

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Electronic payments and tax compliance

The impact of payment technology on tax revenues: evidence from India’s demonetization experiment ...

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Two-tier tax systems and firms: evidence from Brazil

Two-tier tax systems and firms: evidence from Brazil...

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Informality, consumption taxes and redistribution

Can consumption taxes reduce inequality in developing countries?...

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Audit selection in Senegal

Should low-income countries leave discretion to tax inspectors to select firms for audit or should selection be deter...

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How businesses respond to VAT

How do businesses respond to VAT?...

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