taxation
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Taxation
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How equitable are taxes in low- and middle-income countries?
What roles does taxation play in reducing high levels of inequality in low- and middle-income countries?
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Using technology to improve governance: Evidence from electronic tax filing in Tajikistan
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
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The impacts of technology on property tax collection and efficiency: Evidence from Ghana
Technology improves local tax collection efficiency and the progressivity of the property tax system but can also lead to unintended outcomes
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How developing countries can boost their property tax revenues: Evidence from Mexico City
Increasing property taxes can boost revenues for developing countries, but enforcement may threaten the welfare of liquidity-constrained households
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Raising money for the state: Lessons on reducing tax evasion from Chile and Ecuador
Value-added tax (VAT) can facilitate tax enforcement by generating paper trails on transactions between firms
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Is improving tax administration more effective than raising tax rates? Evidence from Indonesia
Enhanced tax administration can increase government revenue collection from medium-sized firms in developing countries even more than raising tax rates
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International tax avoidance and development
Corporate taxation is at the heart of economic development, and cardiac failure looms if international tax reform is not made globally inclusive
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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.