The centre for tax analysis in developing countries

Overseas Development Institue Institue for Fiscal Studies

Effective Taxation of the Mining Sector

Alternatives to income-based taxes for mining

Rwanda publishes its third tax expenditure report

Rwanda’s tax expenditure report for 2019/20 was completed and published in May 2021.

How developing countries can boost their property tax revenues: evidence from Mexico City

Developing countries raise less revenue as a share of GDP than higher-income countries in general, but the gap is striking for property taxes in particular (see Figure 1).

Is VAT really neutral?

Do VAT rates affect the competitive behaviour of firms?

Taxing property in developing countries: theory and evidence from Mexico

Property taxes in developing countries are plagued by noncompliance and can exacerbate liquidity constraints.

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.

The TaxDev Employment Income Taxes Dataset (EITD)

Introducing a new dataset on employment income tax

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?

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