taxation

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.

Mobile money taxes raise transaction costs and reduce usage, creating sizable efficiency losses – the burden falls disproportionately on unbanked and rural users.

Pakistan’s tax system shows that even with extensive withholding and VAT-based reporting, weak documentation and limited enforcement capacity – exacerbated by political resistance – undermine revenue collection, highlighting the need to strengthen bo...

Taxpayers respond not only to how much they are taxed, but also to whether the system feels fair: inequities created by crude tax proxies can reduce compliance as much as high rates themselves. Better data and technology can help states improve fairn...

Transfer mispricing—the practice in which multinationals shift profits to subsidiaries in tax havens—disproportionately harms developing countries. What tools can low-capacity governments use to identify these cases of tax evasion? How can global corporate tax policies help curb evasion?

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.

What roles does taxation play in reducing high levels of inequality in low- and middle-income countries?