Revenues, efficiency and taxpayer behaviour

Effective Tax Rates and Firm Size

This paper provides novel evidence on the relationship between firm size and effective corporate tax rates, using full-population administrative tax data from 13 countries.

The devil in the detail? Eight lessons from tax expenditure reporting in Rwanda and Uganda

In recent years, an increasing number of low- and middle-income countries have started re

TaxDev researcher participates in regional tax expenditure governance workshops

Kyle McNabb recently participated in regional workshops in Lagos and

Why and how should developing countries raise more taxes?

Governments in many developing countries urgently need to raise funds to invest in education, health and infrastructure.

Can fiscal policy reduce inequality in a globalized world?

Tax havens, offshore wealth, automatic exchange of information; these terms can appear opaque to the non-initiated, but understanding them is important—they refer to the vexing issue of internation

Firms as tax collectors

The question of how taxes should be collected is usually at the forefront of tax authorities’ debates.

The impact of COVID-19 on formal firms: micro tax data simulations across countries

What is this research about and why did you do it?

Digitalisation of property taxation in developing countries: Recent advances and remaining challenges

Many of the hurdles that governments face in improving their property tax systems are common across different countries and contexts.