Research Publications

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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....

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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 Fiscal Contract up Close: Experimental Evidence from Mexico City

Can the provision of public goods strengthen the fiscal capacity of governments in developing countries and move them toward an equilibrium of wide...

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Tax Equity in Low- and Middle-Income Countries

Income inequality is high and persistent in developing countries....

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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...