In the past ten years, tax research has expanded markedly in low- and middle-income countries (LMICs). Novel, high-quality, digital-administrative data has combined with governments’ openness to evaluating fiscal policy in a context of rising debt and investment needs to open up new knowledge frontiers. In this Policy Research Talk on May 7, 2024, three World Bank researchers shared the latest findings from a recent symposium of papers on Taxation and Developing Countries in the Journal of Economic Perspectives that take stock of this emerging body of knowledge.
