An experiment in Pakistan finds that training decision makers in the benefits of empathy cultivates prosocial behaviour in the lab and the field

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

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

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

Heavier regulation of procurement is associated with better outcomes in countries with lower quality public sectors, and with worse outcomes in countries with higher quality ones