tax compliance

When people in developing countries believe their tax systems are fair and progressive, they are more willing to pay taxes.

Implementation of the Extractive Industries Transparency Initiative (EITI) led to sustained improvements in tax revenue in resource-rich developing countries, particularly as countries progressed from commitment to full EITI compliance.

Evidence from Sierra Leone shows that digital participatory budgeting can increase government legitimacy in weak states but only increases tax compliance for supporters of the incumbent government.

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.

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

A household’s access to the urban sanitation network can have a significant impact on whether it pays its taxes

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

A one-off demonetisation led to a shift to electronic payments, which in turn increased tax compliance