India

The effect of electronic transactions on tax compliance: evidence from West Bengal

A one-off demonetisation led to a shift to electronic payments, which in turn increased tax compliance

Does going cashless make you tax-rich? Evidence from India’s demonetisation

Transactions in developing economies are becoming increasingly cashless.

Does going cashless make you tax-rich? Evidence from India’s demonetization experiment

This paper investigates the effect of electronic payments technology on firms’ tax compliance in a large developing economy.

Is VAT really neutral?

Do VAT rates affect the competitive behaviour of firms?

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

Electronic payments and tax compliance

The impact of payment technology on tax revenues: evidence from India’s demonetization experiment

Can electronic forms of payment increase tax compliance?

How businesses respond to VAT

Understanding the causes and margins of firm responses to VAT thresholds

How do businesses respond to VAT?

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

Taxation and Supplier Networks: Evidence from India

Do tax systems distort firm-to-firm trade? This paper considers the effect of tax policy on supplier networks in a large developing economy, the state of West Bengal in India.