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How tax audits can open credit floodgates: Evidence from Ecuador
Ecuador's efforts to increase corporate tax audits led to a welcome surprise: banks stepped up their lending efforts as confidence in firms rose
Rebecca De Simone
International tax avoidance and development
Corporate taxation is at the heart of economic development, and cardiac failure looms if international tax reform is not made globally inclusive
The impact of social incentives on tax payment in Pakistan
An evaluation of two programmes reveals that public disclosure of tax information and social recognition of top taxpayers increases tax revenues
Taxation, civic culture and state capacity
Why do some countries have high rates of taxation and high compliance, while some failed states have neither?
Bureaucrats in Russia: The cost of inefficiency
How does the productivity of individual bureaucrats affect the overall efficiency of the public sector?
Promotion incentives for public servants and improved service delivery
Better public services can be achieved, at least in part, through public service promotions that are conducted in a fair and systematic manner
The changing face of development: The elite capture of democracy
Democratic institutions are increasingly being captured by the elite threatening development. What can we do to change this?
Can wealth taxation work in developing countries?
Progressive wealth taxes may be difficult to enforce if wealthy individuals underreport their wealth, but disclosure incentives and greater enforcement can improve tax collection
Unintended consequences of introducing state pensions
State pensions in Indonesia and Ghana are found to impact parents and their children, with respect to elderly care and investment in education
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