Increasing property taxes can boost revenues for developing countries, but enforcement may threaten the welfare of liquidity-constrained households

Value-added tax (VAT) can facilitate tax enforcement by generating paper trails on transactions between firms

Programmes aimed at alleviating poverty must be designed in cost-effective ways before they can be used by government as viable public policy at scale

While academics and policymakers prefer unconditional cash transfer to the poor, they value in-kind transfers that protect against price fluctuations

CCT programmes in developing countries may generate disincentives to registered employment, but the efficiency consequences can be relatively small

Enhanced tax administration can increase government revenue collection from medium-sized firms in developing countries even more than raising tax...

City chiefs collecting taxes in Kananga, DRC, outperformed state agents thanks to their superior local information about potential taxpayers

A property tax campaign in the city of Kananga increased tax compliance and stimulated citizen demand for inclusive and accountable government

Taxes on consumption help governments in developing countries redistribute thanks to the presence of large informal sectors