The centre for tax analysis in developing countries

Overseas Development Institue Institue for Fiscal Studies

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Publication

A survey of the Ghanaian tax system

In its 2020 Ghana CARES ‘Obaatanpa’ programme, the Government of Ghana emphasised the need to improve domestic revenue mobilisation in order to ens...

Publication

A survey of the Ethiopian tax system

Over the last 15 years, the Ethiopian economy has registered growth of around 10.2% per year in real terms, making it one of the fastes...

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Taxing property in developing countries: theory and evidence from Mexico

Property taxes in developing countries are plagued by noncompliance and can exacerbate liquidity constraints....

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The impact of COVID-19 on formal firms in Honduras: evidence from monthly tax returns

This paper measures the impact of the COVID-19 (coronavirus) crisis and the resulting lockdown on formal firms in Honduras, using monthly value-add...

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Can rationing increase welfare? Theory and an application to India's ration shop system

Ration shop systems allow households to purchase limited quantities of some commodities at a fixed subsidized price and are in widespread use throu...

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Business taxation in Ethiopia: Exploring administrative data to understand taxpayers’ responses to tax thresholds

Increasing tax revenues is a priority in low-income countries, where governments collect much less revenue as a share of GDP than in middle- or hig...

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Are corporate tax incentives for investment fit for purpose? Revisiting economic principles and evidence from low- and middle-income countries

Introduction to the study

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Redistribution via VAT and cash transfers: an assessment in four low and middle income countries (working paper)

As in many high income countries, VAT systems in low and middle income countries (LMICs) are often characterised by different tax treatments for di...

Publication

Redistribution via VAT and cash transfers: an assessment in four low and middle income countries (briefing note)

As in many high income countries, VAT systems in low and middle income countries (LMICs) are often characterised by different tax treatments for di...

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Review of corporate tax incentives for investment in low- and middle-income countries

Corporate income tax is an important source of revenue for many low- and middle-income countries....

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Redistribution, efficiency and the design of VAT: a review of the theory and literature

The simplest form of value added tax (VAT) – and the form often advocated by international organisations – is one with a broad base and a single (‘...

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VAT and simplified tax schemes: preliminary results (briefing note)

In 2013 the West Bengal government implemented a reform that introduced a new form of paying tax – the composite scheme....

Publication

Centre for Tax Analysis in Developing Countries: Cross-cutting research agenda

This document outlines the four areas of research which will inform the development of our “cross-cutting” research agenda.

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