Using technology to improve governance: Evidence from electronic tax filing in Tajikistan Electronic tax filing lowers compliance costs for firms while reducing the gap in tax revenues between those firms more likely vs less likely to evade Public Economics Oyebola Okunogbe Victor Pouliquen Published 11.05.23
The impacts of technology on property tax collection and efficiency: Evidence from Ghana Technology improves local tax collection efficiency and the progressivity of the property tax system but can also lead to unintended outcomes Public Economics James Dzansi Anders Jensen David Lagakos Henry Telli Published 26.08.22
How developing countries can boost their property tax revenues: Evidence from Mexico City Increasing property taxes can boost revenues for developing countries, but enforcement may threaten the welfare of liquidity-constrained households Public Economics Anne Brockmeyer Alejandro Estefan Karina Ramírez Arras Juan Carlos Suárez Serrato Published 07.05.21
Raising money for the state: Lessons on reducing tax evasion from Chile and Ecuador Value-added tax (VAT) can facilitate tax enforcement by generating paper trails on transactions between firms Public Economics Dina Pomeranz Published 14.04.21
Is improving tax administration more effective than raising tax rates? Evidence from Indonesia Enhanced tax administration can increase government revenue collection from medium-sized firms in developing countries even more than raising tax rates Public Economics Muhamad Chatib Basri Mayara Felix Rema Hanna Benjamin Olken Published 14.12.20
International tax avoidance and development Corporate taxation is at the heart of economic development, and cardiac failure looms if international tax reform is not made globally inclusive Public Economics Ludvig Wier Published 20.04.20
Tax audits as scarecrows: Evidence from Uruguay How does information about tax audits affect tax evasion? Firms do increase their tax compliance but this response is not necessarily rational. Public Economics Marcelo Bergolo Rodrigo Ceni Guillermo Cruces Matias Giaccobasso Ricardo Perez-Truglia Published 15.02.18
Improving payroll-tax compliance through decentralised monitoring: Evidence from Mexico Even formal firms evade payroll taxes, and workers can be effective monitors of their employers’ reports, with the right incentives. Finance Eric Verhoogen Published 21.06.17
Taxing trends in Asia and Latin America An empirical analysis of the determinants of tax revenue performance reveals both differences and similarities between the two regions Public Economics Joshua Aizenman Yothin Jinjarak Jungsuk Kim Donghyun Park Published 08.01.16
