The centre for tax analysis in developing countries

Overseas Development Institue Institue for Fiscal Studies

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Publication

Using the tax system to support recovery from COVID-19

This chapter is included in, 'Government fiscal measures during and after an economic crisis: Africa’s response to the impact of COVID-19', a book ...

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'Green' motor taxation: issues and policy options in sub-Saharan Africa

Over the last 20 years, sub-Saharan African (SSA) countries have experienced significant economic growth and consequently growing levels of motoris...

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

In this note, we measure the impact of the COVID-19 crisis and the resulting lockdown on formal firms in the Dominican Republic, using monthly valu...

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Fiscal consolidation after COVID-19: issues and policy options in sub-Saharan Africa

Since Spring 2020, the COVID-19 pandemic has had significant impacts on the public finances of both developed and dev...

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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...

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Taxation and Supplier Networks: Evidence from India

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

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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...

Publication

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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