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Ross Warwick

Ross Warwick

Research Economist


BSc Economics with Study Abroad (1st Class), University of Warwick, 2016

Ross joined the IFS in 2016 and works in the Centre for Tax Analysis in Developing Countries. This centre combines research and in-country capacity building on tax and benefit policy and administration in a number of developing countries around the world.

Academic outputs

IFS Working Paper W18/11
As in high-income countries, reduced rates of VAT and VAT exemptions (“preferential VAT rates”) are a common feature of indirect tax systems in LMICs. Many of the goods and services that are granted preferential rates – such as foodstuffs and kerosene – seem likely to receive such treatment ...

Reports and comment

Briefing note
As in many high income countries, VAT systems in low and middle income countries (LMICs) are often characterised by different tax treatments for different types of goods and services. Often, reduced rates of VAT and exemptions (“preferential rates”) are granted on equity grounds, for goods and ...
Briefing note
The simplest form of value added tax (VAT) – and the form often advocated by international organisations – is one with a broad base and a single (‘uniform’) rate. In practise, most countries exempt and/or apply lower VAT rates on certain categories of goods and services. In this note ...


This presentation was given at the TAXDEV Policy Conference on 23 March 2018.
This presentation was given by Ross Warwick at the Public Economics Lecture Day on 5 January 2018.