The centre for tax analysis in developing countries

Overseas Development Institue Institue for Fiscal Studies

Electronic payment technology and tax compliance: evidence from Uruguay's financial inclusion reform

Does the digitization of transactions in an economy increase tax compliance?

Effective tax rates and firm size: the case of Honduras

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?

Effective tax rates and firm size: the case of the Dominican Republic

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?

The employment income taxes dataset and technical guide

The TaxDev employment income taxes dataset (EITD) is a panel dataset containing information on the personal income taxes and social security contributions faced by employees around the world.

Employment income tax in Africa: findings from a new dataset

This study introduces the first set of findings from the TaxDev employment income taxes dataset (EITD).

Launching the TaxDev employment income taxes dataset: new insights from Africa

How is employment income taxed in low- and middle-income countries, how has this evolved over time, and how has it shaped taxpayer behaviour?

Conference on new tax instruments

In collaboration with the World Bank, this conference brought together leading researchers and policymakers to discuss recent research on new tax instruments, including&nbsp

TaxDev researchers participate in the NTA conference

TaxDev researchers, Daniel Prinz, Dario Tortarolo, and Ross Warwick recently participated in the

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