compliance
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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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Using technology to improve governance: Evidence from electronic tax filing in Tajikistan
Electronic tax filing lowers compliance costs for firms while reducing the gap in tax revenues between those firms more likely vs less likely to evade
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Improving state effectiveness through bureaucrat assignment: Evidence from the Democratic Republic of Congo
Optimising the assignment of tax collectors significantly increases tax revenue and compliance at little or no added cost
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Catch and release: Regulation and evasion in the Chilean fish market
Less frequent enforcement of regulations on illegal fish sales makes it more difficult for vendors to find loopholes and increases overall compliance
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Multinational enforcement of labour laws: Evidence from Bangladesh
Can multinational buyers provide their suppliers in developing countries with incentives to comply with local labour laws?
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Would developing countries be safer if governments listened to business owners more?
Participation in drafting regulation appears to make firms more willing to see government as a legitimate regulatory authority