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

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...

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?...

Publication

Resource windfalls, public expenditures and local economies

This paper uses plausibly exogenous variation in the redistribution of natural resource tax revenu...

Publication

Cash Transfers and the Local Economy: Evidence from Brazil

Cash transfers have been adopted worldwide and credited with significant reductions in poverty....

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Wage effects of means-tested transfers: Incidence implications of using firms as intermediaries

This paper shows that how countries disburse tax credits matters for economic incidence....

Publication

African Tax Administration Forum (ATAF) 2024 Environmental Tax Handbook

The ATAF Environmental Tax Handbook is a practical guide for policymakers seeking to use taxation as a tool for environmental protection a...

Publication

Survey of the Ghanaian Tax System

The Government of Ghana published the maiden edition of its Medium-Term Revenue Strategy (MTRS) in September 2023 which outlines the tax revenue ob...

Publication

The Fiscal Contract up Close: Experimental Evidence from Mexico City

Can the provision of public goods strengthen the fiscal capacity of governments in developing countries and move them toward an equilibrium of wide...

Publication

Tax Equity in Low- and Middle-Income Countries

Income inequality is high and persistent in developing countries....

UK Government Centres of Expertise - Public Finance UK-RI-ESRC