The centre for tax analysis in developing countries

Institute for Fiscal Studies

VAT and turnover taxes

The impact of COVID-19 on formal firms in the Dominican Republic: evidence from monthly tax returns

In this note, we measure the impact of the COVID-19 crisis and the resulting lockdown on formal firms in the Dominican Republic, using monthly value-added tax (VAT) records from January 2018 to Mar

The distributional effect of environmental tax policy in developing countries

What is the distribution of environmental footprints from consumption across the globe?

The incidence of VAT with an informal sector

Who pays for VAT in the presence of an informal sector?

Detection without deterrence: long-run effects of tax audit on firm behavior

We exploit a program of randomized audits covering the entire population of VAT filers from Pakistan to study how much evasion audit detects and how much evasion it deters by changing behavior.

A survey of the Ghanaian tax system

In its 2020 Ghana CARES ‘Obaatanpa’ programme, the Government of Ghana emphasised the need to improve domestic revenue mobilisation in order to ensure the realisation of its medium-term fiscal poli

Is VAT really neutral?

Do VAT rates affect the competitive behaviour of firms?

The impact of COVID-19 on formal firms in Honduras: evidence from monthly tax returns

This paper measures the impact of the COVID-19 (coronavirus) crisis and the resulting lockdown on formal firms in Honduras, using monthly value-added tax records for January 2018 to August 2020.

Two-tier tax systems and firms: evidence from Brazil

Two-tier tax systems and firms: evidence from Brazil

Informality, consumption taxes and redistribution

Can consumption taxes reduce inequality in developing countries?

How businesses respond to VAT

Understanding the causes and margins of firm responses to VAT thresholds

How do businesses respond to VAT?

UK-RI-ESRC UK Government Centres of Expertise - Public Finance