tax reform

Argentina's 2017 tax reform demonstrates that even well-designed, carefully negotiated fiscal reforms can fail to deliver results if they lack the political credibility needed to convince investors and firms that the changes will endure.

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...

Mandatory adoption of VAT e-invoicing in Peru increased reported transactions and improved tax compliance

Ecuador's efforts to increase corporate tax audits led to a welcome surprise: banks stepped up their lending efforts as confidence in firms rose