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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Informal taxes and transfers in sub-Saharan Africa: a review and analysis of incidence in Rwanda

This paper profiles and analyses informal taxes and transfer payments made by households in Rwanda, and considers their incidence, scale and distri...

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Covid-19 economic recovery: fiscal stimulus choices for lower-income countries

In the initial crisis phase of the Covid-19 pandemic, as countries used lockdowns to suppress the spread of the virus, fiscal support measures were...

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The impact of COVID-19 on formal firms: an application using micro tax data across countries

How does the COVID-19 pandemic affect firm profits and tax payments in developing countries?...

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The impact of COVID-19 on formal firms : evidence from Uganda

This note uses administrative tax data on firms to measure the direct impact of the lockdown on firms’ profitability, employment and exit rates....

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The impact of COVID-19 on formal firms: evidence from Ethiopia

This note uses administrative tax data on firms to measure the direct impact of the COVID-19 containment and prevention measures (referred to as ‘l...

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Informality, consumption taxes and redistribution

In this study, we combine household expenditure data from 31 countries with theory to shed new light on the redistributive potential and optimal de...

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Mobilising revenue: opportunities for lower-income countries during the pandemic

This brief addresses the fiscal response to the coronavirus pandemic, arguing that governments could make use of the opportunities this shock provi...

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How tax officials in lower-income countries can respond to the coronavirus pandemic

This paper was produced as part of the FCDO funded Centre for Tax Analysis in Developing Countries (TaxDev) project....

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The impact of VAT and turnover taxes on firms’ supply chain choices: evidence from India

This note summarises ongoing work being undertaken by Lucie Gadenne, Tushar Nandi and Roland Rathelot on the scale and nature of supply chain disto...

Publication

Taxation and Supplier Networks: Evidence from India

Do tax systems distort firm-to-firm trade?...

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