tax
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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.
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How fiscal policies intensified conflict in India
Increasing potential tax revenues for local governments triggered a rise in violence in resource-rich areas in India
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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
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Ghosting the tax authority: Fake firms and tax fraud in Ecuador
Ghost firms help real firms evade significant sums in tax, but the tax authority developed an innovative way to recover the revenue from cheating firms
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Improving state effectiveness through bureaucrat assignment: Evidence from the Democratic Republic of Congo
Optimising the assignment of tax collectors significantly increases tax revenue and compliance at little or no added cost
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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
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Can taxation stimulate political participation? Evidence from the Democratic Republic of Congo
A property tax campaign in the city of Kananga increased tax compliance and stimulated citizen demand for inclusive and accountable government
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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
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China’s 2009 VAT reform and lumpy investment behaviour
Tax policies that reduce firm inaction are more effective at stimulating investment than policies that simply lower the cost of investment