VAT and turnover taxes

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

Transactions in developing economies are becoming increasingly cashless.

Tax audits do not deter tax evasion in developing countries

Tax evasion and resource misallocation: theory and evidence from Pakistan

TaxDev researchers participate in the NTA conference

TaxDev researchers, Daniel Prinz, Dario Tortarolo, and Ross Warwick recently participated in the

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 value-added tax (VAT) systems.

Well-designed tax policy reforms are key to successful post-COVID fiscal consolidation in Africa

Given the massive impact of the COVID-19 pandemic on public finances globally, it is little surprise that the IMF’s October 2021 forecasts of debt and debt servicing costs in sub-Saharan Africa are

Attacking tax evasion in production networks

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

Combining administrative databases to improve public procurement performance

Measuring and preventing waste in procurement spending

Exploring business-level taxes in Uganda

Exploring the relationship between the VAT and the Business Income Tax in Uganda

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?