The centre for tax analysis in developing countries

TaxDev researchers give presentation on the impact of COVID-19 at CTRPFP's annual training workshop

As part of the Centre for Training and Research in Public Finance and Policy's (CTRPFP) annual Trainin

Covid-19 economic recovery: fiscal stimulus choices for lower-income countries

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

Two-tier tax systems and firms: evidence from Brazil

Two-tier tax systems and firms: evidence from Brazil

How businesses respond to VAT

Understanding the causes and margins of firm responses to VAT thresholds

How do businesses respond to VAT?

How does lockdown affect firms in developing countries?

The Covid-19 pandemic is generating a vast shock to both the supply and demand for goods and services (

Rwanda publishes its second tax expenditure report

Rwanda’s tax expenditure report for 2018/19 was completed and published in June 2020.

TaxDev researchers present on tax policy responses to COVID-19, in collaboration with the OECD and regional tax associations

In April, May and June 2020, TaxDev researchers David Phillips and Iain Steel participated in a series of virtual seminars in collaboration with the OECD, regional associations of tax a

Mobilising revenue: opportunities for lower-income countries during the pandemic

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 impact of VAT and turnover taxes on firms’ supply chain choices: evidence from India

This note summarises ongoing work being undertaken by Lucie Gadenne, Tushar Nandi and Roland Rathelot on the scale and nature of supply chain distortions in West Bengal. Earlier work examined

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