What do we know about the implementation infrastructure in governments? How can we learn more, and what benefits would improved government analytics have for citizens?
New experimental methods, tested in Indonesia, can more accurately measure tax evasion by firms, revealing both the scale of tax evasion and providing insights into the characteristics associated with higher levels of evasion.
Households are willing to pay for public health insurance, but those who pay to enrol have higher average costs than those who enrol when insurance is free. How then should governments set premiums for health insurance given the high costs of raising...
Administrative tax and audit data from Rwanda shows that e-invoicing can help increase tax compliance if designed and implemented efficiently and alongside an effective tax audit strategy.
In Ecuador, royalties from oil extraction have increased average educational attainment and generated good jobs in the formal sector, despite reducing incentives to pursue tertiary education.
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 ...
