
tax reform
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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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Digitalisation to improve tax compliance: Evidence from VAT e-invoicing in Peru
Mandatory adoption of VAT e-invoicing in Peru increased reported transactions and improved tax compliance
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How tax audits can open credit floodgates: Evidence from Ecuador
Ecuador's efforts to increase corporate tax audits led to a welcome surprise: banks stepped up their lending efforts as confidence in firms rose