The centre for tax analysis in developing countries

Overseas Development Institue Institue for Fiscal Studies

Effective Taxation of the Mining Sector

Alternatives to income-based taxes for mining

How developing countries can boost their property tax revenues: evidence from Mexico City

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).

Taxing property in developing countries: theory and evidence from Mexico

Property taxes in developing countries are plagued by noncompliance and can exacerbate liquidity constraints.

Electronic payments and tax compliance

The impact of payment technology on tax revenues: evidence from India’s demonetization experiment

Audit selection in Senegal

Should low-income countries leave discretion to tax inspectors to select firms for audit or should selection be determined by risk-scoring algorithms?

TaxDev researchers present on tax policy responses to COVID-19, in collaboration with the OECD and regional tax associations

In April, May and June 2020, TaxDev researchers David Phillips and Iain Steel participated in a series of virtual seminars in collaboration with the OECD, regional associations of tax a

Mobilising revenue: opportunities for lower-income countries during the pandemic

This brief addresses the fiscal response to the coronavirus pandemic, arguing that governments could make use of the opportunities this shock provides to make changes to tax systems now that might

The quest for a simpler and more efficient Goods and Services Tax

In the context of disappointing revenue figures – which were down 5% year-on-year in October – the Government of India has constituted a high-level committee to suggest reforms to the Goods and Ser

Taxation and Supplier Networks: Evidence from India

Do tax systems distort firm-to-firm trade? This paper considers the effect of tax policy on supplier networks in a large developing economy, the state of West Bengal in India.

Improving tax policy and administration and tax policy-making in Ethiopia

Researchers from the Centre for Tax Analysis in Developing Countries (TaxDev) at the Institute for Fiscal Studies (IFS) are collaborating with the recently established Tax Policy Directorate (TPD)

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