The centre for tax analysis in developing countries

Overseas Development Institue Institue for Fiscal Studies

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.

Do tax systems distort firm-to-firm trade?

In this video, TaxDev Research Fellow Lucie Gadenne discusses research investigating the effects of tax policy on supplier networks in India. 

Ross Warwick discusses the impact of VAT in low and middle income countries

As in many high-income countries, developing countries often exempt or apply reduced rates of VAT to food and other goods and services in an effort to limit the impacts of VAT on poorer households'

Redistribution via VAT and cash transfers: an assessment in four low and middle income countries (working paper)

As in many high income countries, VAT systems in low and middle income countries (LMICs) are often characterised by different tax treatments for different types of goods and services.

Redistribution via VAT and cash transfers: an assessment in four low and middle income countries (briefing note)

As in many high income countries, VAT systems in low and middle income countries (LMICs) are often characterised by different tax treatments for different types of goods and services.

Redistribution, efficiency and the design of VAT: a review of the theory and literature

The simplest form of value added tax (VAT) – and the form often advocated by international organisations – is one with a broad base and a single (‘uniform’) rate.

VAT and simplified tax schemes: preliminary results (briefing note)

In 2013 the West Bengal government implemented a reform that introduced a new form of paying tax – the composite scheme.

Centre for Tax Analysis in Developing Countries: Cross-cutting research agenda

This document outlines the four areas of research which will inform the development of our “cross-cutting” research agenda.

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