Can taxation stimulate political participation? Evidence from the Democratic Republic of Congo A property tax campaign in the city of Kananga increased tax compliance and stimulated citizen demand for inclusive and accountable government Public Economics Jonathan Weigel Published 04.09.20
The impact of social incentives on tax payment in Pakistan An evaluation of two programmes reveals that public disclosure of tax information and social recognition of top taxpayers increases tax revenues Public Economics Mazhar Waseem Published 23.03.20
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 Firms Zhao Chen Xian Jiang Zhikuo Liu Juan Carlos Suárez Serrato Daniel Yi Xu Published 13.01.20
Industrial policies in production networks The industrial sectors a government chooses to support are critical to development by inducing ripple effects on production networks at large Firms Ernest Liu Published 04.09.19
Can wealth taxation work in developing countries? Progressive wealth taxes may be difficult to enforce if wealthy individuals underreport their wealth, but disclosure incentives and greater enforcement can improve tax collection Public Economics Juliana Londoño-Vélez Published 29.05.19
The (unintended) effects of China’s 2004 tax reform Firms used VAT savings from China’s tax reform to invest in machinery as intended, but the reform reduced firm productivity, exports and employment Public Economics Jing Cai Ann Harrison Published 23.01.19
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. Public Economics Marcelo Bergolo Rodrigo Ceni Guillermo Cruces Matias Giaccobasso Ricardo Perez-Truglia Published 15.02.18
Economic Reforms in Argentina: Insights from Sebastian Galiani Sebastian Galiani, Deputy Minister at the Argentinian Treasury on the past and future of economic reforms in Argentina. Institutions & Political Economy Sebastian Galiani Published 02.11.17
Taxing trends in Asia and Latin America An empirical analysis of the determinants of tax revenue performance reveals both differences and similarities between the two regions Public Economics Joshua Aizenman Yothin Jinjarak Jungsuk Kim Donghyun Park Published 08.01.16
