One of the key functions of tax policy units is to develop and assess tax policy proposals. What problem do the proposals try to address?
The effect of proposed tax policy changes on revenue collections is one of the most important considerations for policymakers.
This manual provides a simple framework for tax policy practitioners to use in assessing tax policy options.
Since Spring 2020, the COVID-19 pandemic has had significant impacts on the public finances of both developed and developing countries.
This paper profiles and analyses informal taxes and transfer payments made by households in Rwanda, and considers their incidence, scale and distributional effects on household welfa
