Recent work by Mazhar Waseem
-
VAT in developing countries: flawed, but irreplaceable
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 impact of social incentives on tax payment in Pakistan
An evaluation of two programmes reveals that public disclosure of tax information and social recognition of top taxpayers increases tax revenues