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 ... Public Economics Lucie Gadenne Tushar Nandi Ross Warwick Published 25.04.22
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 ... Public Economics Giulia Mascagni Andualem T Mengistu Firew Woldeyes Published 18.04.22
Tax audits and compliance: Evidence from Rwanda Comprehensive corporate income tax audits improve future tax compliance, but narrow scope audits can actually reduce compliance... Public Economics Christos Kotsogiannis Luca Salvadori John Karangwa Theonille Mukamana Published 15.04.22
How audits can stifle competitive public procurement: Evidence from Chile Audit design can unintentionally creates incentives for simpler and less competitive procurement processes... Public Economics Maria Paula Gerardino Stephan Litschig Dina Pomeranz Published 30.03.22
The effect of pensions on wellbeing and mental health: Evidence from Paraguay A non-contributory pension scheme substantially improved consumption and wellbeing, and reduced the number of over-65s in poverty doing paid work... Public Economics Rosangela Bando Sebastian Galiani Paul Gertler Published 16.03.22
The political economy of policy learning: Evidence from China While China’s bureaucracy and institutions allow large-scale policy experimentation, incentives in complex political environments can inhibit policy learning... Public Economics Shaoda Wang David Yang Published 25.02.22
Speeding up recovery: Evidence from disaster relief financing in Mexico Saving money today for future natural disasters quickens economic recovery and benefits those hardest hit... Public Economics Alejandro Del Valle Alain De Janvry Elisabeth Sadoulet Published 26.01.22
Low-cost tax capacity: Evidence on tax compliance from Uganda Simple, easy-to-implement tax reminder messages are an effective way of raising revenues in low-compliance contexts... Public Economics Isabelle Cohen Published 10.11.21
Motivating businesses to pay taxes: Evidence from Ethiopia Reminding businesses that tax authorities are watching does increase tax revenue collected, but only while the intervention lasts... Public Economics Abebe Shimeles Daniel Gurara Firew Woldeyes Published 13.10.21