Revenues, efficiency and taxpayer behaviour

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

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

Do tax systems distort firm-to-firm trade?

In this video, TaxDev Research Fellow Lucie Gadenne discusses research investigating the effects of tax policy on supplier networks in India. 

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

Business taxation in Ethiopia: Exploring administrative data to understand taxpayers’ responses to tax thresholds

Increasing tax revenues is a priority in low-income countries, where governments collect much less revenue as a share of GDP than in middle- or high-income countries - about 15% on average.

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

Are corporate tax incentives for investment fit for purpose? Revisiting economic principles and evidence from low- and middle-income countries

Introduction to the study

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.

TaxDev and Ghana’s Ministry of Finance organise four-day workshop with Ethiopian tax policymakers and administrators

Researchers from the DfID-funded Centre for Tax Analysis in Developing Countries (TaxDev) at the IFS have completed their most recent trip to Ghana’s Ministry of Finance as part of our collaborativ

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