public finance
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China’s 2009 VAT reform and lumpy investment behaviour
Tax policies that reduce firm inaction are more effective at stimulating investment than policies that simply lower the cost of investment
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Ghana’s infrastructure: The mystery of misspending
The primary cause of incomplete infrastructure projects in Ghana is poor financial planning. This video documents the evolution of this study.
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Tax audits as scarecrows: Evidence from Uruguay
How does information about tax audits affect tax evasion? Firms do increase their tax compliance but this response is not necessarily rational.
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Informal taxation: A new regime
Informal taxation is common in developing countries. Ben Olken presents facts on this new system based on 10 surveys around the world.