The centre for tax analysis in developing countries

Institute for Fiscal Studies

Research Publications

This page features publications by the TaxDev team, partners, and affiliated researchers.

Publication

Building fairer fiscal systems: Principles and tools to design a holistic approach for closing gender gaps

In this piece, TaxDev researchers Laura Abramovsky and Hazel Granger argue that successful fiscal policies are those that not only reduce poverty a...

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Ethiopia publishes major new tax-to-GDP ratio report

The Ethiopian Ministry of Finance has published a major new report: Ethiopia’s tax-to-GDP ratio....

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On the Relationship Between Corruption Perception and Tax Morale: Does Natural Resource Abundance Matter?

Using data from the latest wave of the Afrobarometer surveys, the study examines the heterogeneous effect of corruption perception on tax morale ac...

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Effective Tax Rates, Firm Size and the Global Minimum Tax

This paper documents new facts on corporate taxation and the revenue potential of corporate minimum taxes, leveraging firm-level tax returns from 1...

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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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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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