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Anne Brockmeyer is the Global Lead for Tax Data Analytics at the World Bank, Honorary Associate Professor at University College London and Research Fellow at the Institute for Fiscal Studies. Anne’s research lies at the intersection of public economics and development economics, with a focus on tax system design. Anne holds a PhD from the London School of Economics.
More information and research papers are available at www.annebrockmeyer.com.
Recent work by Anne Brockmeyer
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VAT in developing countries: flawed, but irreplaceable
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 ...
Published 04.04.24
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Why digital transactions aren’t a silver bullet for tax compliance: Evidence from Uruguay
Electronic payment cards leave a digital trail that can be used for tax enforcement, but tax compliance may not increase if firms also trade in cash
Published 27.03.24
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How developing countries can boost their property tax revenues: Evidence from Mexico City
Increasing property taxes can boost revenues for developing countries, but enforcement may threaten the welfare of liquidity-constrained households
Published 07.05.21
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How to cast a wider tax net? Experimental evidence from Costa Rica
A simple tax enforcement email aimed at non-filers offers a cost-effective solution for improving tax compliance
Published 28.01.19