The centre for tax analysis in developing countries
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This page features publications by the TaxDev team, partners, and affiliated researchers.
Publication
18th March 2024
The value-added tax (VAT) is a cornerstone of the modern tax system....
9th February 2024
In recent years, policymakers across the globe have become increasingly interested in not only the revenue consequences of tax policies but also th...
18th December 2023
As inequality has risen around the world, the importance of tax design for achieving equity objectives has become increasingly widely discussed and...
20th September 2023
Do tax systems distort firm-to-firm trade?...
20th August 2019
Ration shop systems allow households to purchase limited quantities of some commodities at a fixed subsidized price and are in widespread use throu...
27th September 2018
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...
9th May 2018
26th March 2018
As in many high income countries, VAT systems in low and middle income countries (LMICs) are often characterised by different tax treatments for di...
23rd March 2018
Corporate income tax is an important source of revenue for many low- and middle-income countries....
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 (‘...
10th July 2017
In 2013 the West Bengal government implemented a reform that introduced a new form of paying tax – the composite scheme....
26th October 2016
This document outlines the four areas of research which will inform the development of our “cross-cutting” research agenda.
8th July 2016