On 8 October 2021, 136 countries agreed to a set of global tax reforms under the Inclusive Framework on Base Erosion and Profit Shifting (BEPS), an initiative led by the G20 and the Organisation fo
This chapter is included in, 'Government fiscal measures during and after an economic crisis: Africa’s response to the impact of COVID-19', a book that considers a number of responses to the impact
Over the last 20 years, sub-Saharan African (SSA) countries have experienced significant economic growth and consequently growing levels of motorisation.
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
One of the key functions of tax policy units is to develop and assess tax policy proposals. What problem do the proposals try to address?