The centre for tax analysis in developing countries

Overseas Development Institue Institue for Fiscal Studies

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?

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

Understanding the causes and margins of firm responses to VAT thresholds

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 (

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