The centre for tax analysis in developing countries

Overseas Development Institue Institue for Fiscal Studies

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 distributional effects on household welfare levels and i

Religious taxes and transfers in Pakistan

Analysing the fiscal incidence of religious taxes and transfers

What can surveys tell us about informal taxes and transfers in Sub-Saharan Africa?

What do household survey instruments include in their coverage of informal taxes and transfers?

Informal taxes and transfers in Sub-Saharan Africa

Informal taxes and transfers in sub-Saharan Africa: a review and analysis of incidence in Rwanda

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

Informality, consumption taxes and redistribution

Can consumption taxes reduce inequality in developing countries?

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 design of consumption taxes.

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

The quest for a simpler and more efficient Goods and Services Tax

In the context of disappointing revenue figures – which were down 5% year-on-year in October – the Government of India has constituted a high-level committee to suggest reforms to the Goods and Ser

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