Research Publications

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Resource windfalls, public expenditures and local economies

This paper uses plausibly exogenous variation in the redistribution of natural resource tax revenu...

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Cash Transfers and the Local Economy: Evidence from Brazil

Cash transfers have been adopted worldwide and credited with significant reductions in poverty....

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Survey of the Ghanaian Tax System

The Government of Ghana published the maiden edition of its Medium-Term Revenue Strategy (MTRS) in September 2023 which outlines the tax revenue ob...

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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.
...

18th March 2024

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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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Electronic payment technology and tax compliance: evidence from Uruguay’s financial inclusion reform

Does the digitization of transactions in an economy increase tax compliance?...

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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...