Uruguay

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 work-study programme increased both youth work experience and education enrolment and had a positive effect on earnings

CCT programmes in developing countries may generate disincentives to registered employment, but the efficiency consequences can be relatively small

Elliott Harris, Assistant Secretary General at the UNEP, shares two examples of designing policy.*

How does information about tax audits affect tax evasion? Firms do increase their tax compliance but this response is not necessarily rational.