tax revenue

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.

A quarter of Ugandan firms appear to consistently make costly mistakes, with potentially far-reaching consequences for theory and policy design

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

How can we best incentivise bureaucrats in a formal manner that avoids concerns over corruption?

Evidence from China shows tax revenues increase in the short run from better enforcement, but these increases decrease over time as firms downsize

Evidence from Pakistan shows that governments can use the postings of bureaucrats to improve their performance