tax compliance
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The paradox of anticorruption messaging: Evidence from a tax reform in Honduras
How should governments communicate reforms to fight corruption without reinforcing citizens’ negative perceptions? A carefully designed information intervention in Honduras provides a promising approach to update citizen beliefs about corruption in t...
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Know your citizens, increase your revenues: Improving tax payment in Liberia
Legibility—systematised information about citizens—and legal enforcement can produce sustained, cost-effective increases in tax collection.
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Why digital transactions aren’t a silver bullet for tax compliance: Evidence from Uruguay
Electronic payment cards leave a digital trail that can be used for tax enforcement, but tax compliance may not increase if firms also trade in cash
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Sanitation and property tax compliance: Analysing the social contract in Brazil
A household’s access to the urban sanitation network can have a significant impact on whether it pays its taxes
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The impacts of technology on property tax collection and efficiency: Evidence from Ghana
Technology improves local tax collection efficiency and the progressivity of the property tax system but can also lead to unintended outcomes
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The effect of electronic transactions on tax compliance: Evidence from West Bengal
A one-off demonetisation led to a shift to electronic payments, which in turn increased tax compliance
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Using technology to increase taxpayer compliance: Evidence from Ethiopia
The adoption of sales registration machines in Ethiopia substantially increased tax revenue, but by less than expected due to taxpayer responses
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Tax audits and compliance: Evidence from Rwanda
Comprehensive corporate income tax audits improve future tax compliance, but narrow scope audits can actually reduce compliance
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Low-cost tax capacity: Evidence on tax compliance from Uganda
Simple, easy-to-implement tax reminder messages are an effective way of raising revenues in low-compliance contexts