Motivating businesses to pay taxes: Evidence from Ethiopia Reminding businesses that tax authorities are watching does increase tax revenue collected, but only while the intervention lasts Public Economics Abebe Shimeles Daniel Gurara Firew Woldeyes Published 13.10.21
How developing countries can boost their property tax revenues: Evidence from Mexico City Increasing property taxes can boost revenues for developing countries, but enforcement may threaten the welfare of liquidity-constrained households Public Economics Anne Brockmeyer Alejandro Estefan Karina Ramírez Arras Juan Carlos Suárez Serrato Published 07.05.21
Raising money for the state: Lessons on reducing tax evasion from Chile and Ecuador Value-added tax (VAT) can facilitate tax enforcement by generating paper trails on transactions between firms Public Economics Dina Pomeranz Published 14.04.21
Taxation, civic culture and state capacity Why do some countries have high rates of taxation and high compliance, while some failed states have neither? Public Economics Tim Besley Published 08.01.20
How to cast a wider tax net? Experimental evidence from Costa Rica A simple tax enforcement email aimed at non-filers offers a cost-effective solution for improving tax compliance Public Economics Anne Brockmeyer Spencer Smith Marco Hernandez Stewart Kettle Published 28.01.19
Tax administration matters for firm productivity The quality of tax administration effects productivity, particularly that of small firms, therefore lowering tax compliance costs can support growth Methods & Measurement Era Dabla-Norris Florian Misch Munawer Khwaja Published 30.11.17
