The centre for tax analysis in developing countries

Overseas Development Institue Institue for Fiscal Studies

Is VAT really neutral?

Do VAT rates affect the competitive behaviour of firms?

TaxDev researchers give presentation on the impact of COVID-19 at CTRPFP's annual training workshop

As part of the Centre for Training and Research in Public Finance and Policy's (CTRPFP) annual Training Wor

Electronic payments and tax compliance

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

Can electronic forms of payment increase tax compliance?

How businesses respond to VAT

Understanding the causes and margins of firm responses to VAT thresholds

How do businesses respond to VAT?

The impact of VAT and turnover taxes on firms’ supply chain choices: evidence from India

This note summarises ongoing work being undertaken by Lucie Gadenne, Tushar Nandi and Roland Rathelot on the scale and nature of supply chain distortions in West Bengal. Earlier work examined the e

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. 

New paper looks at ration shops in low and middle income countries

Ration shops allow households to purchase limited quantities of certain goods at subsidised prices, and are used by governments in a numbre of low and middle income countries.

Can rationing increase welfare? Theory and an application to India's ration shop system

Ration shop systems allow households to purchase limited quantities of some commodities at a fixed subsidized price and are in widespread use throughout the developing world.

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