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

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...

20th September 2023

Publication

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...

20th September 2023

Publication

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...

20th September 2023

Publication

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...

20th September 2023

Publication

Effective tax rates and firm size: the case of Honduras

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

2nd February 2022

Publication

Effective tax rates and firm size: the case of Uganda

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

2nd February 2022

Publication

Effective tax rates and firm size: the case of Ethiopia

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

2nd February 2022

Publication

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

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

2nd February 2022

Publication

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)....

13th January 2022

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....

11th January 2022

Publication

Customs revenue in Ghana: recent trends and their causes

The collection of tax revenue at customs has long been an important revenue source in Ghana....

17th December 2021

Publication

The redistributive power of cash transfers vs VAT exemptions: a multi-country study

Like high-income countries, low- and middle-income countries (LMICs) offer reduced rates and exemptions on particular goods and services in their v...

8th December 2021

Publication

International corporate tax reforms: what could the OECD deal mean for lower-income countries?

On 8 October 2021, 136 countries agreed to a set of global tax reforms under the Inclusive Framework on Base Erosion and Profit Shifting (BEPS), an...

27th October 2021

Publication

Using the tax system to support recovery from COVID-19

This chapter is included in, 'Government fiscal measures during and after an economic crisis: Africa’s response to the impact of COVID-19', a book ...

6th October 2021

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