The centre for tax analysis in developing countries

Overseas Development Institue Institue for Fiscal Studies

Research Publications

This page features publications by the TaxDev team, partners, and affiliated researchers.

Latest publications

Other publications

Publication

The financial inclusion agenda: Examining the role of conventional banks in deepening access to formal credit

  • We investigate the impact of banking system penetration on financial inclusion in Ghana.
    • ...

Publication

Does the value-added tax add value? Lessons using administrative data from a diverse set of countries

The value-added tax (VAT) is a cornerstone of the modern tax system....

Publication

Distributional analysis of Ghana’s tax system

In recent years, policymakers across the globe have become increasingly interested in not only the revenue consequences of tax policies but also th...

Publication

Symposium paper: Progressive taxation in the face of inflation and instability: Lessons from Argentina

As inequality has risen around the world, the importance of tax design for achieving equity objectives has become increasingly widely discussed and...

Publication

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...

Publication

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...

Publication

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?...

Publication

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....

Publication

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...

Publication

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...

Publication

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...

Publication

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....

Publication

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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