The centre for tax analysis in developing countries
The centre for tax analysis in developing countries
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
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
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.
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 coronavirus pandemic is first and foremost a public health crisis.
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
