The centre for tax analysis in developing countries

Overseas Development Institue Institue for Fiscal Studies

The tax incentive regime in Honduras

Honduras has a long history of providing generous tax incentives to firms and consumers, primarily as part of an effort to attract foreign direct investment.

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?

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

This paper measures the impact of the COVID-19 (coronavirus) crisis and the resulting lockdown on formal firms in Honduras, using monthly value-added tax records for January 2018 to August 2020.

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