In the context of disappointing revenue figures – which were down 5% year-on-year in October – the Government of India has constituted a high-level committee to suggest reforms to the Goods and Ser
Do tax systems distort firm-to-firm trade? This paper considers the effect of tax policy on supplier networks in a large developing economy, the state of West Bengal in India.
In this video, TaxDev Research Fellow Lucie Gadenne discusses research investigating the effects of tax policy on supplier networks in India.
As in many high-income countries, developing countries often exempt or apply reduced rates of VAT to food and other goods and services in an effort to limit the impacts of VAT on poorer households'
As in many high income countries, VAT systems in low and middle income countries (LMICs) are often characterised by different tax treatments for different types of goods and services.
As in many high income countries, VAT systems in low and middle income countries (LMICs) are often characterised by different tax treatments for different types of goods and services.
The simplest form of value added tax (VAT) – and the form often advocated by international organisations – is one with a broad base and a single (‘uniform’) rate.
In 2013 the West Bengal government implemented a reform that introduced a new form of paying tax – the composite scheme.
This document outlines the four areas of research which will inform the development of our “cross-cutting” research agenda.
