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
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
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.
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)
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
In 2013 the West Bengal government implemented a reform that introduced a new form of paying tax – the composite scheme.
This document outlines the four areas of research which will inform the development of our “cross-cutting” research agenda.