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
In the initial crisis phase of the Covid-19 pandemic, as countries used lockdowns to suppress the spread of the virus, fiscal support measures were introduced to help businesses and households keep
In this study, we combine household expenditure data from 31 countries with theory to shed new light on the redistributive potential and optimal design of consumption taxes.
This brief addresses the fiscal response to the coronavirus pandemic, arguing that governments could make use of the opportunities this shock provides to make changes to tax systems now that m
