tax compliance

Legibility—systematised information about citizens—and legal enforcement can produce sustained, cost-effective increases in tax collection.

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

A household’s access to the urban sanitation network can have a significant impact on whether it pays its taxes

Technology improves local tax collection efficiency and the progressivity of the property tax system but can also lead to unintended outcomes

A one-off demonetisation led to a shift to electronic payments, which in turn increased tax compliance

The adoption of sales registration machines in Ethiopia substantially increased tax revenue, but by less than expected due to taxpayer responses

Comprehensive corporate income tax audits improve future tax compliance, but narrow scope audits can actually reduce compliance

Simple, easy-to-implement tax reminder messages are an effective way of raising revenues in low-compliance contexts

Reminding businesses that tax authorities are watching does increase tax revenue collected, but only while the intervention lasts