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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?

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

Two-tier tax systems and firms: evidence from Brazil

Two-tier tax systems and firms: evidence from Brazil

How businesses respond to VAT

How do businesses respond to VAT?

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 (

Rwanda publishes its second tax expenditure report

Rwanda’s tax expenditure report for 2018/19 was completed and

TaxDev researchers deliver presentations 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

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