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
The coronavirus pandemic is first and foremost a public health crisis.
In the context of disappointing revenue figures – which were down 5% year-on-year in October – the Government of India has constituted a high-level committee to suggest reforms to the Goods and Ser
Ration shop systems allow households to purchase limited quantities of some commodities at a fi xed subsidized price and are in widespread use throughout the developing world.
This week, Ghana's Ministry of Finance has organised and delivered a training workshop for civil servants from the Ministry and the Revenue Authority on GHATAX, the microsimulation model
As in many high-income countries, developing countries often exempt or apply reduced rates of VAT to food and other goods and services in an effort to limit the impacts of VAT on poorer households'
Our partners from the Ghanaian Ministry of Finance joined us in London for the TaxDev Policy Conference on March 23rd, w
