The centre for tax analysis in developing countries

Overseas Development Institue Institue for Fiscal Studies

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Publication

Does the value-added tax add value? Lessons using administrative data from a diverse set of countries

The value-added tax (VAT) is a cornerstone of the modern tax system....

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Distributional analysis of Ghana’s tax system

In recent years, policymakers across the globe have become increasingly interested in not only the revenue consequences of tax policies but also th...

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Symposium paper: Progressive taxation in the face of inflation and instability: Lessons from Argentina

As inequality has risen around the world, the importance of tax design for achieving equity objectives has become increasingly widely discussed and...

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Symposium paper: Taxing high-net-worth individuals: Experience from Indonesia

As inequality has risen around the world, the importance of tax design for achieving equity objectives has become increasingly widely discussed and...

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Symposium paper: Tax equity around the world: A discussion

As inequality has risen around the world, the importance of tax design for achieving equity objectives has become increasingly widely discussed and...

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Symposium paper: Globalisation, taxation and inequality

As inequality has risen around the world, the importance of tax design for achieving equity objectives has become increa...

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Symposium paper: Tax equity around the world – introduction

As inequality has risen around the world, the importance of tax design for achieving equity objectives has become increasingly widely discussed and...

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Fiscal policy and gender income inequality: the role of taxes and social spending

Despite the challenges in measuring economic resources at the individual level in a consistent manner across countries, estimates suggest that wome...

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Personal income tax reforms and income inequality in African countries

This study sheds light on the potential of personal income tax (PIT) to address inequality in African countries....

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Effective Tax Rates and Firm Size

This paper provides novel evidence on the relationship between firm size and effective corporate tax rates, using full-population administrative ta...

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Firms as tax collectors

The question of how taxes should be collected is usually at the forefront of tax authorities’ debates....

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Fiscal policy and income inequality: the role of taxes and social spending

This ODI report was originally published on odi.org on 30th September 2022 <...

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Informal and religious taxes and transfers in Pakistan

This paper focuses on religious taxes and transfers in Pakistan and assesses their role in a broad consideration of state-based and informal mechan...

Publication

Digitalisation of property taxation in developing countries: Recent advances and remaining challenges

Many of the hurdles that governments face in improving their property tax systems are common across different countries and contexts....

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