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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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...

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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...

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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...

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Symposium paper: Tax equity around the world – introduction

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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Fiscal policy and gender income inequality: the role of taxes and social spending

Despite the challenges in measuring economic resources at the individual level in a consistent manner across countries, estimates suggest that wome...

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Personal income tax reforms and income inequality in African countries

This study sheds light on the potential of personal income tax (PIT) to address inequality in African countries....

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Effective Tax Rates and Firm Size

This paper provides novel evidence on the relationship between firm size and effective corporate tax rates, using full-population administrative ta...

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Firms as tax collectors

The question of how taxes should be collected is usually at the forefront of tax authorities’ debates....

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Fiscal policy and income inequality: the role of taxes and social spending

This ODI report was originally published on odi.org on 30th Septem...

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Informal and religious taxes and transfers in Pakistan

This paper focuses on religious taxes and transfers in Pakistan and assesses their role in a broad consideration of state-based and informal mechan...

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