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

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...

Publication

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

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

Publication

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...

Publication

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...

Publication

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...

Publication

Symposium paper: Globalisation, taxation and inequality

As inequality has risen around the world, the importance of tax design for achieving equity objectives has become increa...

Publication

Symposium paper: Tax equity around the world – introduction

As inequality has risen around the world, the importance of tax design for achieving equity objectives has become increasingly widely discussed and...

Publication

Fiscal policy and gender income inequality: the role of taxes and social spending

Despite the challenges in measuring economic resources at the individual level in a consistent manner across countries, estimates suggest that wome...

Publication

Personal income tax reforms and income inequality in African countries

This study sheds light on the potential of personal income tax (PIT) to address inequality in African countries....

Publication

Effective Tax Rates and Firm Size

This paper provides novel evidence on the relationship between firm size and effective corporate tax rates, using full-population administrative ta...

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