tax

Tax amnesties are a popular tool used by governments to encourage individuals and firms to partially fulfil their outstanding tax obligations, yet little is known about their effectiveness. Evidence from the Dominican Republic shows how partial forgi...

Digitalisation reforms have become a popular policy tool in developing countries. Evidence from Pakistan, however, suggests that digitising land records can have unintended consequences on bureaucratic behaviour and, in turn, tax collection.

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...

Legibility—systematised information about citizens—and legal enforcement can produce sustained, cost-effective increases in tax collection.

Administrative tax and audit data from Rwanda shows that e-invoicing can help increase tax compliance if designed and implemented efficiently and alongside an effective tax audit strategy.

Governments must make targeted investments in their tax capacity to increase tax revenues

What roles does taxation play in reducing high levels of inequality in low- and middle-income countries?

Informality, compliance costs, and weak administrative capacity all constrain the effectiveness of VAT in lower-income countries. However, it is a crucial source of revenue that is better than the alternatives, so governments should focus on reforms ...

Increasing potential tax revenues for local governments triggered a rise in violence in resource-rich areas in India