The centre for tax analysis in developing countries

Overseas Development Institue Institue for Fiscal Studies

Research Publications

This page features publications by the TaxDev team, partners, and affiliated researchers.

Latest publications

Other publications

Publication

The financial inclusion agenda: Examining the role of conventional banks in deepening access to formal credit

  • We investigate the impact of banking system penetration on financial inclusion in Ghana.
    • ...

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

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

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Informal transfers in low- and middle-income countries: for whom, how much and with what effect?

This working paper is part of a ...

Publication

Uneven floors: targeting categorical transfers for poverty and inequality reductions

This working paper is part of a ...

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Effective tax rates and firm size: the case of Honduras

Do some firms pay more corporate taxes than others?...

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Effective tax rates and firm size: the case of Uganda

Do some firms pay more corporate taxes than others?...

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Effective tax rates and firm size: the case of Ethiopia

Do some firms pay more corporate taxes than others?...

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

Do some firms pay more corporate taxes than others?...

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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)....

Publication

Does going cashless make you tax-rich? Evidence from India’s demonetization experiment

This paper investigates the effect of electronic payments technology on firms’ tax compliance in a large developing economy....

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