Revenues, efficiency and taxpayer behaviour

Rwanda produces a Medium-Term Revenue Strategy

On Friday 13^th May 2022, the Government of Rwanda approved its first Medium-Term Revenue Strategy (MTRS).

The effect of electronic transactions on tax compliance: evidence from West Bengal

A one-off demonetisation led to a shift to electronic payments, which in turn increased tax compliance

Does going cashless make you tax-rich? Evidence from India’s demonetisation

Transactions in developing economies are becoming increasingly cashless.

Informal transfers in low- and middle-income countries: for whom, how much and with what effect?

This working paper is part of a TaxD

Effective tax rates and firm size: the case of Honduras

Do some firms pay more corporate taxes than others? If so, which types of firms benefit from a reduced tax burden, and how do they achieve this reduction?

Effective tax rates and firm size: the case of Uganda

Do some firms pay more corporate taxes than others? If so, which types of firms benefit from a reduced tax burden, and how do they achieve this reduction?

Effective tax rates and firm size: the case of Ethiopia

Do some firms pay more corporate taxes than others? If so, which types of firms benefit from a reduced tax burden, and how do they achieve this reduction?

Effective tax rates and firm size: the case of the Dominican Republic

Do some firms pay more corporate taxes than others? If so, which types of firms benefit from a reduced tax burden, and how do they achieve this reduction?

The employment income taxes dataset and technical guide

The TaxDev employment income taxes dataset (EITD) is a panel dataset containing information on the personal income taxes and social security contributions faced by employees around the world.

Employment income tax in Africa: findings from a new dataset

This study introduces the first set of findings from the TaxDev employment income taxes dataset (EITD).