Revenues, efficiency and taxpayer behaviour

TaxDev delivers tax policy appraisal and costing training in Ethiopia and Ghana

In October 2021, TaxDev researchers delivered a series of workshops with analytical staff from the Ministeries of Finance and Revenue Authorities in Ethiopia and Ghana.

International corporate tax reforms: what could the OECD deal mean for lower-income countries?

On 8 October 2021, 136 countries agreed to a set of global tax reforms under the Inclusive Framework on Base Erosion and Profit Shifting (BEPS), an initiative led by the G20 and the Organisation fo

Using the tax system to support recovery from COVID-19

This chapter is included in, 'Government fiscal measures during and after an economic crisis: Africa’s response to the impact of COVID-19', a book that considers a number of responses to the impact

'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

Combining administrative databases to improve public procurement performance

Measuring and preventing waste in procurement spending

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?