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This page features publications by the TaxDev team, partners, and affiliated researchers.
Publication
18th March 2024
The value-added tax (VAT) is a cornerstone of the modern tax system....
9th February 2024
In recent years, policymakers across the globe have become increasingly interested in not only the revenue consequences of tax policies but also th...
18th December 2023
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
As inequality has risen around the world, the importance of tax design for achieving equity objectives has become increa...
Despite the challenges in measuring economic resources at the individual level in a consistent manner across countries, estimates suggest that wome...
28th June 2023
This study sheds light on the potential of personal income tax (PIT) to address inequality in African countries....
25th April 2023
This paper provides novel evidence on the relationship between firm size and effective corporate tax rates, using full-population administrative ta...
1st February 2023
The question of how taxes should be collected is usually at the forefront of tax authorities’ debates....
31st October 2022
This ODI report was originally published on odi.org on 30th Septem...
30th September 2022
This paper focuses on religious taxes and transfers in Pakistan and assesses their role in a broad consideration of state-based and informal mechan...
22nd August 2022