This manual provides a simple framework for tax policy practitioners to use in assessing tax policy options.
Since Spring 2020, the COVID-19 pandemic has had significant impacts on the public finances of both developed and developing countries.
Rwanda’s tax expenditure report for 2019/20 was completed and published in May 2021.
Developing countries raise less revenue as a share of GDP than higher-income countries in general, but the gap is striking for property taxes in particular (see Figure 1).
Property taxes in developing countries are plagued by noncompliance and can exacerbate liquidity constraints.
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.
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 welfa
