Public Economics
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How old-age pensions impact fertility choices: Evidence from Namibia
The extension of social pensions in Namibia in the 1990s led to a rapid, substantial decline in fertility
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Fighting a losing battle: The challenges of combatting international profit shifting
Chile’s OECD-aligned tax reform did not shift transfer pricing behaviour or generate additional tax revenues.
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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...
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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
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The impact of subsidised childcare on household income: Evidence from Uganda
Subsidised childcare services are at least as effective as cash grants in increasing household income
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Digitalisation to improve tax compliance: Evidence from VAT e-invoicing in Peru
Mandatory adoption of VAT e-invoicing in Peru increased reported transactions and improved tax compliance
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The effect of electronic transactions on tax compliance: Evidence from West Bengal
A one-off demonetisation led to a shift to electronic payments, which in turn increased tax compliance
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Using technology to increase taxpayer compliance: Evidence from Ethiopia
The adoption of sales registration machines in Ethiopia substantially increased tax revenue, but by less than expected due to taxpayer responses
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Tax audits and compliance: Evidence from Rwanda
Comprehensive corporate income tax audits improve future tax compliance, but narrow scope audits can actually reduce compliance