The VAT in Practice: Equity, Enforcement and Complexity
Published by: Institute of Development Studies
The value added tax (VAT) is supposed to be a tax on consumption that achieves greater economic efficiency than alternative indirect...
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Published by: Institute of Development Studies
The value added tax (VAT) is supposed to be a tax on consumption that achieves greater economic efficiency than alternative indirect...
The Covid Collective Research Platform will offer a rapid social science research response to inform decision-making on some of the most pressing Covid-19 related development challenges.
IDS alum, Teddy Mpinganzima Mugabo, has been appointed CEO of Rwanda’s Green Fund. The Rwanda Green Fund (FONERWA) is a...
Published by: Institute of Development Studies
Low-income countries are increasing their fiscal independence through the improvement of domestic taxation systems. To continue to do...
Published by: Institute of Development Studies
Nil-filing refers to taxpayers who report zero on all fields of their tax declaration. It is a largely ignored phenomenon in the tax...