TAXDEV Research Workshop: Business Taxation in Low and Middle Income Countries

The Centre for Tax Analysis in Developing Countries (TAXDEV) aims to contribute to more effective tax policy-making in low and middle income countries through applied research and policy analysis, improving the analytical capacity of partner governments, and the development of a broader research agenda which will generate high quality evidence in this vital area of development policy.

As part of the broader TAXDEV research agenda, this workshop will focus on the taxation of businesses in low and middle income countries and will provide an opportunity to reflect on existing gaps in evidence and knowledge, as well as emerging research ideas and themes. It will include presentations on a variety of issues around tax policy and administration, enforcement and compliance. In addition to corporate income tax (CIT), there will be a focus on VAT, turnover and simplified taxes and withholding taxes. Presenters will share evidence and insights from projects in Africa, South America and Asia.

Keynote address:

Professor Michael Devereux - Oxford University Centre for Business Taxation, Saïd Business School, IFS & CESifo

Speakers:

Miguel Almunia – The University of Warwick and CAGE

Michael Best – Stanford University, CEPR and IFS

Anne Brockmeyer – World Bank and IFS

Lucie Gadenne – The University of Warwick and IFS

Tuomas Matikka – VATT Institute for Economic Research

Joana Naritomi – LSE, CEPR, IFS and CESifo

Mazhar Wassem – The University of Manchester