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Overseas Development Institue Institue for Fiscal Studies

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-added tax records for January 2018 to August 2020.

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 introduced to help businesses and households keep

How does lockdown affect firms in developing countries?

The Covid-19 pandemic is generating a vast shock to both the supply and demand for goods and services (

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?

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.

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 ‘lockdown’ throughout this note) on firms’ profitabi

TaxDev supports tax policy responses to COVID-19 in Ethiopia

Between March and June 2020, TaxDev researchers provided support to the Tax Policy Directorate (TPD) at the Ethiopian Ministry of Finance to identify potential fiscal policy respo

TaxDev researchers present on tax policy responses to COVID-19, in collaboration with the OECD and regional tax associations

In April, May and June 2020, TaxDev researchers David Phillips and Iain Steel participated in a series of virtual seminars in collaboration with the OECD, regional associations of tax a

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 provides to make changes to tax systems now that might

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