The centre for tax analysis in developing countries

The quest for a simpler and more efficient Goods and Services Tax

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

Can rationing increase welfare? Theory and an application to India's ration shop system

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.

Ghanaian civil servants learn how to use GHATAX microsimulation model

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

Ross Warwick discusses the impact of VAT in low and middle income countries

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'

TaxDev helping improve tax policy analysis in Ghana

Our partners from the Ghanaian Ministry of Finance joined us in London for the TaxDev Policy Conference on March 23rd, w

Redistribution via VAT and cash transfers: an assessment in four low and middle income countries (briefing note)

As in many high income countries, VAT systems in low and middle income countries (LMICs) are often characterised by different tax treatments for different types of goods and services.

A taxing challenge? Analysing and supporting tax policy design in low and middle income countries

Low income countries typically raise less than 20% of their GDP from taxation, and this affects their ability to invest in human capital and infrastructure, foster equitable growth and reduce pover

Skip to main content