The centre for tax analysis in developing countries

Overseas Development Institue Institue for Fiscal Studies

The incidence of VAT with an informal sector

Who pays for VAT in the presence of an informal sector?

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.

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