The centre for tax analysis in developing countries

Overseas Development Institue Institue for Fiscal Studies

'Green' motor taxation: issues and policy options in sub-Saharan Africa

Over the last 20 years, sub-Saharan African (SSA) countries have experienced significant economic growth and consequently growing levels of motorisation.

Carbon pricing and redistribution in low- and middle-income countries

Who would be most affected by carbon pricing in developing economies?

Exploring government spending in Brazil

State paralysis: the impacts of procurement risk on government effectiveness

Exploring business-level taxes in Uganda

Exploring the relationship between the VAT and the Business Income Tax in Uganda

The impact of COVID-19 on formal firms in the Dominican Republic: evidence from monthly tax returns

In this note, we measure the impact of the COVID-19 crisis and the resulting lockdown on formal firms in the Dominican Republic, using monthly value-added tax (VAT) records from January 2018 to Mar

The incidence of VAT with an informal sector

Who pays for VAT in the presence of an informal sector?

TaxDev publishes new tax policy appraisal and costing manuals and templates

One of the key functions of tax policy units is to develop and assess tax policy proposals. What problem do the proposals try to address?

Tax policy costing manual

The effect of proposed tax policy changes on revenue collections is one of the most important considerations for policymakers.

Tax policy appraisal manual

This manual provides a simple framework for tax policy practitioners to use in assessing tax policy options.

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