The effect of proposed tax policy changes on revenue collections is one of the most important considerations for policymakers.
This manual provides a simple framework for tax policy practitioners to use in assessing tax policy options.
Since Spring 2020, the COVID-19 pandemic has had significant impacts on the public finances of both developed and developing countries.
The uneven roll-out of vaccines around the world means that the health and economic effects of the COVID-19 pandemic are likely to be particularly challenging for low-and middle-income countries, i
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.
As part of the Centre for Training and Research in Public Finance and Policy's (CTRPFP) annual Trainin
In November 2020, IFS researchers Christine Farquharson, David Phillips, and Yani Tyskerud participated in a collaborative virtual seminar with Oxford Policy Management (OPM), the
