tax revenues

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

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

Increasing property taxes can boost revenues for developing countries, but enforcement may threaten the welfare of liquidity-constrained households

Evidence from Indonesia shows school construction improves labour and marriage market outcomes, and benefits are transmitted intergenerationally

When local governments in Brazil improve tax collection rather than rely on grants to raise revenues, local officials help citizens, not themselves