taxation

Transfer mispricing—the practice in which multinationals shift profits to subsidiaries in tax havens—disproportionately harms developing countries. What tools can low-capacity governments use to identify these cases of tax evasion? How can global corporate tax policies help curb evasion?

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.

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

Electronic tax filing lowers compliance costs for firms while reducing the gap in tax revenues between those firms more likely vs less likely to evade

Technology improves local tax collection efficiency and the progressivity of the property tax system but can also lead to unintended outcomes

Increasing property taxes can boost revenues for developing countries, but enforcement may threaten the welfare of liquidity-constrained households

Value-added tax (VAT) can facilitate tax enforcement by generating paper trails on transactions between firms