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

Firms as tax collectors

The question of how taxes should be collected is usually at the forefront of tax authorities’ debates....

Publication

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

This ODI report was originally published on odi.org on 30th Septem...

Publication

Informal and religious taxes and transfers in Pakistan

This paper focuses on religious taxes and transfers in Pakistan and assesses their role in a broad consideration of state-based and informal mechan...

Publication

Digitalisation of property taxation in developing countries: Recent advances and remaining challenges

Many of the hurdles that governments face in improving their property tax systems are common across different countries and contexts....

Publication

Informal transfers in low- and middle-income countries: for whom, how much and with what effect?

This working paper is part of a ...

Publication

Uneven floors: targeting categorical transfers for poverty and inequality reductions

This working paper is part of a ...

Publication

Effective tax rates and firm size: the case of Honduras

Do some firms pay more corporate taxes than others?...

Publication

Effective tax rates and firm size: the case of Uganda

Do some firms pay more corporate taxes than others?...

Publication

Effective tax rates and firm size: the case of Ethiopia

Do some firms pay more corporate taxes than others?...

Publication

Effective tax rates and firm size: the case of the Dominican Republic

Do some firms pay more corporate taxes than others?...

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