The centre for tax analysis in developing countries

Overseas Development Institue Institue for Fiscal Studies

Current projects

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Tax audits do not deter tax evasion in developing countries

Tax evasion and resource misallocation: theory and evidence from Pakistan...

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Attacking tax evasion in production networks

Attacking tax evasion in production networks: theory and evidence from Paraguay...

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Carbon pricing and redistribution in low- and middle-income countries

Who would be most affected by carbon pricing in developing economies?...

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Exploring government spending in Brazil

State paralysis: the impacts of procurement risk on government effectiveness...

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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

Tax audits under weak fiscal capacity...

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How businesses respond to VAT

Understanding the causes and margins of firm responses to VAT thresholds...

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