Chile’s OECD-aligned tax reform did not shift transfer pricing behaviour or generate additional tax revenues.

Ghost firms help real firms evade significant sums in tax, but the tax authority developed an innovative way to recover the revenue from cheating...

Technology improves local tax collection efficiency and the progressivity of the property tax system but can also lead to unintended outcomes

Subsidised childcare services are at least as effective as cash grants in increasing household income

Mandatory adoption of VAT e-invoicing in Peru increased reported transactions and improved tax compliance

A one-off demonetisation led to a shift to electronic payments, which in turn increased tax compliance

The adoption of sales registration machines in Ethiopia substantially increased tax revenue, but by less than expected due to taxpayer responses

Comprehensive corporate income tax audits improve future tax compliance, but narrow scope audits can actually reduce compliance

Audit design can unintentionally creates incentives for simpler and less competitive procurement processes