The impacts of technology on property tax collection and efficiency: Evidence from Ghana Technology improves local tax collection efficiency and the progressivity of the property tax system but can also lead to unintended outcomes Public Economics James Dzansi Anders Jensen David Lagakos Henry Telli Published 26.08.22
The impact of subsidised childcare on household income: Evidence from Uganda Subsidised childcare services are at least as effective as cash grants in increasing household income Public Economics Arne Nasgowitz Denise Ferris Kjetil Bjorvatn Lore Vandewalle Selim Gulesci Vincent Somville Published 12.08.22
Digitalisation to improve tax compliance: Evidence from VAT e-invoicing in Peru Mandatory adoption of VAT e-invoicing in Peru increased reported transactions and improved tax compliance Public Economics Matthieu Bellon Era Dabla-Norris Salma Khalid Frederico Lima Published 06.06.22
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
