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, Daniel Prinz, Dario Tortarolo, and Ross Warwick recently participated in the
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.
Carbon pricing will be one of the most talked about policy options at COP26.
Although vehicle ownership rates in sub-Saharan Africa are, on average, only 10% of the global average, the number of cars and motorcycles in the region is growing fast - particularly in countries
In October 2021, TaxDev researchers delivered a series of workshops with analytical staff from the Ministeries of Finance and Revenue Authorities in Ethiopia and Ghana.
This chapter is included in, 'Government fiscal measures during and after an economic crisis: Africa’s response to the impact of COVID-19', a book that considers a number of responses to the impact
