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 that make the VAT more efficient.

The use of glyphosate in Brazilian agriculture led to a deterioration of birth outcomes in surrounding populations

The rise of a new hub for innovation and entrepreneurship can have large, global benefits by broadening the focus of technology and hence who benefits from it.

Electronic payment cards leave a digital trail that can be used for tax enforcement, but tax compliance may not increase if firms also trade in cash

The economic benefits of expanding electricity access likely do not outweigh the costs in small rural villages, but likely do in larger communities.

When thinking about VAT incidence in countries with high registration thresholds it is important to consider the impact on VAT-unregistered firms. Their interaction with the VAT system matters for progressivity and introduces distortionary effects on product quality.

Insecure land property rights are an important constraint on migration, structural transformation, and productivity growth, as much as all other labour mobility barriers in China

Evidence from Mauritius shows the consequences of losing a formal job in a labour market characterised by high rates of informal employment are significant. Unemployment benefits help mitigate these effects, while generating only small disincentive effects on labour supply.

Even large manufacturing firms in Uganda resemble groups of self-employed workers, which limits the gains to scaling these firms