Revenues, efficiency and taxpayer behaviour

Are corporate tax incentives for investment fit for purpose? Revisiting economic principles and evidence from low- and middle-income countries

Introduction to the study

Redistribution via VAT and cash transfers: an assessment in four low and middle income countries (briefing note)

As in many high income countries, VAT systems in low and middle income countries (LMICs) are often characterised by different tax treatments for different types of goods and services.

TaxDev and Ghana’s Ministry of Finance organise four-day workshop with Ethiopian tax policymakers and administrators

Researchers from the DfID-funded Centre for Tax Analysis in Developing Countries (TaxDev) at the IFS have completed their most recent trip to Ghana’s Ministry of Finance as part of our collaborativ

A taxing challenge? Analysing and supporting tax policy design in low and middle income countries

Low income countries typically raise less than 20% of their GDP from taxation, and this affects their ability to invest in human capital and infrastructure, foster equitable growth and reduce pover

Centre for Tax Analysis in Developing Countries: Cross-cutting research agenda

This document outlines the four areas of research which will inform the development of our “cross-cutting” research agenda.