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

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?...

Publication

Employment income tax in Africa: findings from a new dataset

This study introduces the first set of findings from the TaxDev employment income taxes dataset (EITD)....

Publication

Does going cashless make you tax-rich? Evidence from India’s demonetization experiment

This paper investigates the effect of electronic payments technology on firms’ tax compliance in a large developing economy....

Publication

Customs revenue in Ghana: recent trends and their causes

The collection of tax revenue at customs has long been an important revenue source in Ghana....

Publication

The redistributive power of cash transfers vs VAT exemptions: a multi-country study

Like high-income countries, low- and middle-income countries (LMICs) offer reduced rates and exemptions on particular goods and services in their v...

Publication

International corporate tax reforms: what could the OECD deal mean for lower-income countries?

On 8 October 2021, 136 countries agreed to a set of global tax reforms under the Inclusive Framework on Base Erosion and Profit Shifting (BEPS), an...

UK-RI-ESRC UK Government Centres of Expertise - Public Finance