Do some firms pay more corporate taxes than others? If so, which types of firms benefit from a reduced tax burden, and how do they achieve this reduction?
Carbon pricing will be one of the most talked about policy options at COP26.
In October 2021, TaxDev researchers delivered a series of workshops with analytical staff from the Ministeries of Finance and Revenue Authorities in Ethiopia and Ghana.
This note uses administrative tax data on firms to measure the direct impact of the COVID-19 containment and prevention measures (referred to as ‘lockdown’ throughout this note) on firms’ profitabi
Between March and June 2020, TaxDev researchers provided support to the Tax Policy Directorate (TPD) at the Ethiopian Ministry of Finance to identify potential fiscal policy respo