tax

Administrative tax and audit data from Rwanda shows that e-invoicing can help increase tax compliance if designed and implemented efficiently and alongside an effective tax audit strategy.

Governments must make targeted investments in their tax capacity to increase tax revenues

What roles does taxation play in reducing high levels of inequality in low- and middle-income countries?

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 ...

Increasing potential tax revenues for local governments triggered a rise in violence in resource-rich areas in India

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

Ghost firms help real firms evade significant sums in tax, but the tax authority developed an innovative way to recover the revenue from cheating firms

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

Enhanced tax administration can increase government revenue collection from medium-sized firms in developing countries even more than raising tax rates