The centre for tax analysis in developing countries

Institute for Fiscal Studies

Research Publications

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

Publication

Discretion versus algorithms: bureaucrats, tax equity and acceptability

We study how replacing bureaucrats’ discretion with algorithmic assessment affects the accuracy, equity, and public acceptance of tax decisions....

Publication

Mitigating the consequences of job loss in lower-income countries: evidence from Ethiopia

Job loss is an understudied risk for formal workers in lower-income countries....

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Job Displacement Insurance in Developing Countries

This chapter is part of The Handbook of Social Protection: Evidence and New Directions for Low- and Middle-Income Countries, a comprehensi...

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Principles of taxation for mining operations in Uganda

This report was originally published on odi.org...

Publication

Algorithms and bureaucrats: evidence from tax audit selection in Senegal

This Working Paper was originally published on worldbank.org on 5...

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Firm networks and tax compliance: experimental evidence from Uganda

How do policy interventions diffuse through firm transaction networks?...

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Building fairer fiscal systems: principles and tools to design a holistic approach for closing gender gaps

This article is part of the Brookings Center for Sustainable Development compendium “...

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Ethiopia publishes major new tax-to-GDP ratio report

The Ethiopian Ministry of Finance has published a major new report: Ethiopia’s tax-to-GDP ratio....

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On the relationship between corruption perception and tax morale: does natural resource abundance matter?

Using data from the latest wave of the Afrobarometer surveys, the study examines the heterogeneous effect of corruption perception on tax morale ac...

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Effective tax rates, firm size and the global minimum tax

This paper documents new facts on corporate taxation and the revenue potential of corporate minimum taxes, leveraging firm-level tax returns from 1...

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