The centre for tax analysis in developing countries
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This page features publications by the TaxDev team, partners, and affiliated researchers.
Publication
The question of how taxes should be collected is usually at the forefront of tax authorities’ debates....
31st October 2022
This paper focuses on religious taxes and transfers in Pakistan and assesses their role in a broad consideration of state-based and informal mechan...
22nd August 2022
Many of the hurdles that governments face in improving their property tax systems are common across different countries and contexts....
14th June 2022
Does the digitization of transactions in an economy increase tax compliance?...
11th March 2022
This working paper is part of a ...
1st March 2022
11th February 2022
Do some firms pay more corporate taxes than others?...
2nd February 2022
This study introduces the first set of findings from the TaxDev employment income taxes dataset (EITD)....
13th January 2022
This paper investigates the effect of electronic payments technology on firms’ tax compliance in a large developing economy....
11th January 2022
The collection of tax revenue at customs has long been an important revenue source in Ghana....
17th December 2021
Like high-income countries, low- and middle-income countries (LMICs) offer reduced rates and exemptions on particular goods and services in their v...
8th December 2021