Anne is Research Director for the tax & development agenda at the IFS, working with the joint IFS - ODI Centre for Tax Analysis in Developing Countries (TaxDev) funded by DfID. This centre aims to generate new research, analysis and in-country analytical capacity in the area of tax and social protection policy and administration in (or of relevance to) DfID-priority countries, including Ethiopia, Ghana, Rwanda and Uganda.
Anne was previously a Senior Economist at the World Bank and an International Research Fellow of IFS.
Education
PhD Economics, London School of Economics and Political Science, 2013
This webinar will present the new TaxDev employment income taxes dataset (EITD) and how to use it, and then explore the tax burdens facing salaried employees in African countries and how these have evolved over the past 25 years.
At this event, researchers presented work which considers the fiscal and tax policy challenges and opportunities facing countries in sub-Saharan Africa.
We characterize optimal enforcement and taxation policies as functions of revenue elasticities and measures of taxpayer hardship. We estimate these parameters using multiple sources of variation and administrative data from Mexico City.
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.
The COVID-19 (coronavirus) pandemic and associated containment measures are expected to cause far-reaching damage to economies around the world. Firms are suffering from reduced demand due to movement restrictions, from reduced labour supply and from constraints to sourcing material inputs. The breakup of otherwise healthy businesses in response to a temporary shock implies large social costs. Governments are therefore intent on designing emergency policies to keep businesses afloat. In this brief, the authors present simulations using firm-level tax records from Ethiopia, which vary the duration of the lockdown and the relative impact across sectors.
The COVID-19 (coronavirus) pandemic and associated containment measures are expected to cause far-reaching damage to economies around the world. Firms are suffering from reduced demand due to movement restrictions, from reduced labor supply and from constraints to sourcing material inputs. The breakup of otherwise healthy businesses in response to a temporary shock implies large social costs. Governments are therefore intent on designing emergency policies to keep businesses afloat. In this brief, the authors present simulations using firm-level tax records from Uganda, which vary the duration of the lockdown and the relative impact across sectors.
