International

'Green' motor taxation: issues and policy options in sub-Saharan Africa

Over the last 20 years, sub-Saharan African (SSA) countries have experienced significant economic growth and consequently growing levels of motorisation.

IFS Associate Director awarded UKRI Future Leaders Fellowship

Anne Brockmeyer awarded a UK Research and Innovation (UKRI) Future Leaders Fellowship. 

Attacking tax evasion in production networks

Attacking tax evasion in production networks: theory and evidence from Paraguay

Carbon pricing and redistribution in low- and middle-income countries

Who would be most affected by carbon pricing in developing economies?

The impact of COVID-19 on formal firms in the Dominican Republic: evidence from monthly tax returns

In this note, we measure the impact of the COVID-19 crisis and the resulting lockdown on formal firms in the Dominican Republic, using monthly value-added tax (VAT) records from January 2018 to Mar

The distributional effect of environmental tax policy in developing countries

What is the distribution of environmental footprints from consumption across the globe?

TaxDev publishes new tax policy appraisal and costing manuals and templates

One of the key functions of tax policy units is to develop and assess tax policy proposals. What problem do the proposals try to address?

Tax policy costing manual

The effect of proposed tax policy changes on revenue collections is one of the most important considerations for policymakers.

Tax policy appraisal manual

This manual provides a simple framework for tax policy practitioners to use in assessing tax policy options.

Fiscal consolidation after COVID-19: issues and policy options in sub-Saharan Africa

Since Spring 2020, the COVID-19 pandemic has had significant impacts on the public finances of both developed and developing countries.