The centre for tax analysis in developing countries

Overseas Development Institue Institue for Fiscal Studies

Audit selection in Senegal

Tax audits under weak fiscal capacity

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.

Skip to main content