Research Publications

Publication

Ghana publishes major new VAT report

The Government of Ghana has published a major new report A review of Ghana’s value-added tax (VAT) system....

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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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The Impact of COVID-19 on Formal Firms: Lessons from Administrative Tax Data

Most low-income countries lack high-frequency firm-level data to monitor the effect of economic shocks in real time....

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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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Wage effects of means-tested transfers: Incidence implications of using firms as intermediaries

This paper shows that how countries disburse tax credits matters for economic incidence....

Publication

African Tax Administration Forum (ATAF) 2024 Environmental Tax Handbook

The ATAF Environmental Tax Handbook is a practical guide for policymakers seeking to use taxation as a tool for environmental protection a...

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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

Publication

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....