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.
