Is improving tax administration more effective than raising tax rates? Evidence from Indonesia Enhanced tax administration can increase government revenue collection from medium-sized firms in developing countries even more than raising tax rates Public Economics Muhamad Chatib Basri Mayara Felix Rema Hanna Benjamin Olken Published 14.12.20
International tax avoidance and development Corporate taxation is at the heart of economic development, and cardiac failure looms if international tax reform is not made globally inclusive Public Economics Ludvig Wier Published 20.04.20
Tax audits as scarecrows: Evidence from Uruguay How does information about tax audits affect tax evasion? Firms do increase their tax compliance but this response is not necessarily rational. Public Economics Marcelo Bergolo Rodrigo Ceni Guillermo Cruces Matias Giaccobasso Ricardo Perez-Truglia Published 15.02.18
Improving payroll-tax compliance through decentralised monitoring: Evidence from Mexico Even formal firms evade payroll taxes, and workers can be effective monitors of their employers’ reports, with the right incentives. Finance Eric Verhoogen Published 21.06.17
Taxing trends in Asia and Latin America An empirical analysis of the determinants of tax revenue performance reveals both differences and similarities between the two regions Public Economics Joshua Aizenman Yothin Jinjarak Jungsuk Kim Donghyun Park Published 08.01.16
