Corporate income tax is an important source of revenue for many low- and middle-income countries. At the same time, many such countries lose much needed revenues by providing corporate tax (and non-tax) incentives in the hope of attracting mobile business investments, incentivising specific...

Social safety nets (SSNs) are focal policies that support poor and vulnerable households, most prominently through cash transfers. However, strong discrepancies persist across countries in terms of spending, coverage, and targeting of SSNs, with larger gaps often found in low-income countries....

Refugees from Ukraine face multiple vulnerabilities, with many requiring humanitarian assistance to meet basic needs. In response to Russia's invasion of Ukraine, host countries in Europe and beyond have adopted measures to support refugees, including residency rights, free movement across...

The IFS Green Budget 2018, in association with Citi, ICAEW and the Nuffield Foundation, is edited by Carl Emmerson, Christine Farquharson and Paul Johnson, and copy-edited by Judith Payne. The report looks at the issues and challenges facing Chancellor Philip Hammond as he prepares for his...

The collection of tax revenue at customs has long been an important revenue source in Ghana. However, recent years have seen substantial falls in customs revenue collections, with the share of taxes collected at the country's ports falling from 42% in 2017 to 30% in 2019. With increasing tax...

In its 2020 Ghana CARES 'Obaatanpa' programme, the Government of Ghana emphasised the need to improve domestic revenue mobilisation in order to ensure the realisation of its medium-term fiscal policy and development objectives. In the context of ambitious revenue mobilisation goals and a...

The collection of tax revenue at customs has long been an important revenue source in Ghana. However, recent years have seen substantial falls in customs revenue collections, with the share of taxes collected at the country's ports falling from 42% in 2017 to 30% in 2019. With increasing tax...

In its 2020 Ghana CARES 'Obaatanpa' programme, the Government of Ghana emphasised the need to improve domestic revenue mobilisation in order to ensure the realisation of its medium-term fiscal policy and development objectives. In the context of ambitious revenue mobilisation goals and a...

This paper provides a novel portrait of firms engaging in the international use of inventors. I focus on drug discovery activity of pharmaceutical and biotechnological firms head-quartered in Europe, over the period 1996-2005. An important part of the most high-valued added R&D activities are...