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

Redistribution, efficiency and the design of VAT: a review of the theory and literature

The simplest form of value added tax (VAT) – and the form often advocated by international organisations – is one with a broad base and a single (‘...

Publication

VAT and simplified tax schemes: preliminary results (briefing note)

In 2013 the West Bengal government implemented a reform that introduced a new form of paying tax – the composite scheme....

Publication

Centre for Tax Analysis in Developing Countries: Cross-cutting research agenda

This document outlines the four areas of research which will inform the development of our “cross-cutting” research agenda.

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