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.
Corporate income tax is an important source of revenue for many low- and middle-income countries.
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
Researchers from the Centre for Tax Analysis in Developing Countries (TaxDev) at the Institute for Fiscal Studies (IFS) are collaborating with the recently established Tax Policy Directorate (TPD)
