Equity, incidence and social protection

Rwanda produces a Medium-Term Revenue Strategy

On Friday 13^th May 2022, the Government of Rwanda approved its first Medium-Term Revenue Strategy (MTRS).

Tax audits do not deter tax evasion in developing countries

Tax evasion and resource misallocation: theory and evidence from Pakistan

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

This working paper is part of a TaxD

Uneven floors: targeting categorical transfers for poverty and inequality reductions

This working paper is part of a 

The employment income taxes dataset and technical guide

The TaxDev employment income taxes dataset (EITD) is a panel dataset containing information on the personal income taxes and social security contributions faced by employees around the world.

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).

Launching the TaxDev employment income taxes dataset: new insights from Africa

How is employment income taxed in low- and middle-income countries, how has this evolved over time, and how has it shaped taxpayer behaviour?

TaxDev researchers participate in the NTA conference

TaxDev researchers, Daniel Prinz, Dario Tortarolo, and Ross Warwick recently participated in the

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 value-added tax (VAT) systems.

What is the case for carbon taxes in developing countries?

Carbon pricing will be one of the most talked about policy options at COP26.