The centre for tax analysis in developing countries

Overseas Development Institue Institue for Fiscal Studies

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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...


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...


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...


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?...


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...


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....


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 (‘...


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....


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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