The centre for tax analysis in developing countries

Overseas Development Institue Institue for Fiscal Studies

Latest publications

Other publications

Publication

Digitalisation of property taxation in developing countries: Recent advances and remaining challenges

Many of the hurdles that governments face in improving their property tax systems are common across different countries and contexts....

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?...

Publication

Informal transfers in low- and middle-income countries: for whom, how much and with what effect?

This working paper is part of a ...

Publication

Uneven floors: targeting categorical transfers for poverty and inequality reductions

This working paper is part of a ...

Publication

Effective tax rates and firm size: the case of Honduras

Do some firms pay more corporate taxes than others?...

Publication

Effective tax rates and firm size: the case of Uganda

Do some firms pay more corporate taxes than others?...

Publication

Effective tax rates and firm size: the case of Ethiopia

Do some firms pay more corporate taxes than others?...

Publication

Effective tax rates and firm size: the case of the Dominican Republic

Do some firms pay more corporate taxes than others?...

Publication

Employment income tax in Africa: findings from a new dataset

This study introduces the first set of findings from the TaxDev employment income taxes dataset (EITD)....

Publication

Does going cashless make you tax-rich? Evidence from India’s demonetization experiment

This paper investigates the effect of electronic payments technology on firms’ tax compliance in a large developing economy....

Publication

Customs revenue in Ghana: recent trends and their causes

The collection of tax revenue at customs has long been an important revenue source in Ghana....

Publication

The redistributive power of cash transfers vs VAT exemptions: a multi-country study

Like high-income countries, low- and middle-income countries (LMICs) offer reduced rates and exemptions on particular goods and services in their v...

Publication

International corporate tax reforms: what could the OECD deal mean for lower-income countries?

On 8 October 2021, 136 countries agreed to a set of global tax reforms under the Inclusive Framework on Base Erosion and Profit Shifting (BEPS), an...

Publication

Using the tax system to support recovery from COVID-19

This chapter is included in, 'Government fiscal measures during and after an economic crisis: Africa’s response to the impact of COVID-19', a book ...

Skip to main content