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Taxation/Redistribution

Randomized Inspections and Information Campaigns

Randomized Inspections and Information Campaigns: Impact on Compliance to the use of Electronic Fiscal Devices (EFDs) in Tanzania Issue: Governments across East Africa mandate that businesses use electronic fiscal devices (EFDs) to increase VAT tax compliance. These devices directly transmit…

Stock-based versus flow-based redistribution (Zimbabwe and South Africa)

Focus of the study Our key research question is: How can a political and economic equilibrium be changed so that the economy embarks on a new development path that is not derailed irrespective of who governs? This question is important…

Improving property tax collection in South Delhi

Improving property tax collection in South Delhi: Reducing property owner and monitor incentives to misreport Issue: Increasing tax revenue can improve the ability of public institutions to finance services for citizens. However, a fundamental constraint common in developing countries is…

Audit Selection under Weak Fiscal Capacity

Issue: Well-targeted tax audits are critical to deter tax evasion. In many advanced economies, the selection of which firm to audit is based on risk-based analysis systems. This require high levels of fiscal capacity to obtain the data, manage and…

Who is Bogus? Catching Fraudulent Firms in Delhi

Issue: A common VAT tax evasion strategy in low compliance environments involves fraudulent “paper” firms that allow other firms to reduce their tax liabilities. Identifying these fraudulent firms can potentially help recover lost tax revenue, but locating them is a problem for…

Measuring the Effect of Technological Improvements and Compliance Nudges on Property Taxes

Evidence from a field experiment in Senegal Issue: Rapid urbanization and the growth of real estate developments in low-income countries has increased the potential of property tax as a source of untapped domestic resource mobilization. Unfortunately, in most developing countries, property tax…

Constructing Compliance: Reducing Tax Evasion Among Market Traders in Ghana

Issue: The taxes and licenses required for traders to operate in local markets are some of the most commonly used state revenue collection instruments in Sub-Saharan Africa. However, businesses frequently evade these levies, choosing to operate in the informal economy….

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