The centre for tax analysis in developing countries

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?

TaxDev publishes new tax policy appraisal and costing manuals and templates

One of the key functions of tax policy units is to develop and assess tax policy proposals. What problem do the proposals try to address?

Tax policy costing manual

The effect of proposed tax policy changes on revenue collections is one of the most important considerations for policymakers.

Tax policy appraisal manual

This manual provides a simple framework for tax policy practitioners to use in assessing tax policy options.

Fiscal consolidation after COVID-19: issues and policy options in sub-Saharan Africa

Since Spring 2020, the COVID-19 pandemic has had significant impacts on the public finances of both developed and developing countries.

Revenue challenges and opportunities in Africa following the COVID-19 pandemic

The uneven roll-out of vaccines around the world means that the health and economic effects of the COVID-19 pandemic are likely to be particularly challenging for low-and middle-income countries, i

Effective taxation of the mining sector

Alternatives to income-based taxes for mining

The impact of COVID-19 on formal firms in Honduras: evidence from monthly tax returns

This paper measures the impact of the COVID-19 (coronavirus) crisis and the resulting lockdown on formal firms in Honduras, using monthly value-added tax records for January 2018 to August 2020.

The TaxDev Employment Income Taxes Dataset (EITD)

Introducing a new dataset on employment income tax

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