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 ...
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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
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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
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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