The centre for tax analysis in developing countries

Overseas Development Institue Institue for Fiscal Studies

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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?...

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Effective tax rates and firm size: the case of Honduras

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

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Effective tax rates and firm size: the case of Uganda

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

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Effective tax rates and firm size: the case of Ethiopia

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

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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...

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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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