The centre for tax analysis in developing countries

Overseas Development Institue Institue for Fiscal Studies

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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....

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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...

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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...

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Symposium paper: Taxing high-net-worth individuals: Experience from Indonesia

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

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Electronic payment technology and tax compliance: evidence from Uruguay's financial inclusion reform

Does the digitization of transactions in an economy increase tax compliance?...

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Informal transfers in low- and middle-income countries: for whom, how much and with what effect?

This working paper is part of a ...

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Uneven floors: targeting categorical transfers for poverty and inequality reductions

This working paper is part of a ...

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Effective tax rates and firm size: the case of Honduras

Do some firms pay more corporate taxes than others?...

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Effective tax rates and firm size: the case of Uganda

Do some firms pay more corporate taxes than others?...

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Effective tax rates and firm size: the case of Ethiopia

Do some firms pay more corporate taxes than others?...

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Effective tax rates and firm size: the case of the Dominican Republic

Do some firms pay more corporate taxes than others?...

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Employment income tax in Africa: findings from a new dataset

This study introduces the first set of findings from the TaxDev employment income taxes dataset (EITD)....

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Does going cashless make you tax-rich? Evidence from India’s demonetization experiment

This paper investigates the effect of electronic payments technology on firms’ tax compliance in a large developing economy....

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Customs revenue in Ghana: recent trends and their causes

The collection of tax revenue at customs has long been an important revenue source in Ghana....

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