A growing body of research uses experimental methods to study institutional quality and change, offering important policy implications.

Reducing tax rates increases tax revenues when enforcement capacity is low. However, low-capacity states can invest in tax enforcement to shift up the revenue-maximising tax rate.

Optimising the assignment of tax collectors significantly increases tax revenue and compliance at little or no added cost

City chiefs collecting taxes in Kananga, DRC, outperformed state agents thanks to their superior local information about potential taxpayers

A property tax campaign in the city of Kananga increased tax compliance and stimulated citizen demand for inclusive and accountable government