Fill 2iconmonstr-check-mark-1Fill 2Fill 2Email IconIconPDFPhone IconIcon CopyES Logo 4 Cols

Taxation/Redistribution

How to target enforcement at scale? Evidence from tax audits in senegal

Developing economies are characterized by limited compliance with government regulation, such as taxation. Resources for enforcement are scarce, but the increasing availability of digitized data and data processing technologies have the potential to improve the targeting of enforcement. Levering an…

Measuring the potential for property taxation in Dakar, Senegal

Abstract: Property taxes are in theory easy to enforce in their simplest form due to their tangible tax base, and are considered an equitable means to raise revenue in low-income countries. In spite of these features, African countries, where cities…

Thematic Insight: Modernizing tax collection

Developing, maintaining, and using tax records to boost revenue. Tax revenue funds the provision of public goods, but poor countries struggle to raise taxes. In fact, as shown in the figure above, low income countries (LICs) raise only half as much tax…

Bangladesh Institutional Diagnostic – Chapter 7

Bangladesh Institutional Diagnostic Chapter 7: Institutional dimensions of tax reforms in Bangladesh Chapter Overview List of tables and figures Development context The public resource mobilisation challenge Main objectives, methodology, and approach of the chapter Tax mobilisation issues in developing countries:…

Red Tape? The Revenue Impact of the VAT Filing Thresholds

Value-added tax systems across the world are afflicted with size-dependent regulations.The benefit of such regulations to the tax authority is unclear. In this paper, we use an administrative dataset from the state of Delhi in India to first show that…

Benin – Regulation of a Dominant Sector: A Case Study of Cotton

This publication is part of the Benin Institutional Diagnostic. Contents: 1 Introduction 2 Analytical framework 2.1 Organisation of the cotton sector 2.2 External factors 2.3 Domestic factors 3 Historical background of cotton in Benin: 1641-1960 3.1 Pre-colonial period to 1949:…

Event: “Sharing Solutions” – Catching fraudulent firms in India

Shekhar Mittal, of the University of California at Berkeley, presents his research on the Value Added Tax (VAT) system in India. A key development concern is how to improve tax collections, which are central to building state capacity. Mittal examines…

Event: “Sharing solutions” – Tax audits under weak fiscal capacity

Pierre Bachas from the World Bank presents on his EDI-funded research in Senegal on how to audit populations when there is limited government capacity. This presentation was part of a larger convening workshop for EDI, “Sharing Solutions, Sharing Strategies: A…

Relaxing credit and tenure security constraints

“Relaxing credit and tenure security constraints: Credit and land titling in Uganda” A presentation by Michael O’Sullivan (with contributions from Maitreesh Ghatak, Markus Goldstein, James Habyarimana, Joao Montalvao, Christopher Udry) This presentation was part of the convening event hosted by…

Bringing property owners into the tax net

A presentation by Justine Knebelmann, Paris School of Economics This presentation was part of the convening event hosted by CEGA at the University of California, Berkeley, in August 2018. Read a summary of the event.

Tax audits under weak fiscal capacity

A presentation by Pierre Bachas (World Bank Research) This presentation was part of the convening event hosted by CEGA at the University of California, Berkeley, in August 2018. Read a summary of the event.

Institutions, Development and Growth

Where does the evidence stand on institutions, development and growth? This paper explores the empirical evidence on institutions and growth. The empirical evidence on institutions ranges from historical studies to econometric analyses, with different studies making very different theoretical commitments…

Clientelistic politics and economic development – an overview

This paper provides an overview of the literature on political clientelism  and its relation to economic development. It starts by describing the range of mechanisms used by political operatives to monitor how specific voters vote in order to target clientelistic…

The Dynamics of Family Systems: Lessons from Past and Present Times

This paper reviews the economic literature on how family systems respond to changes in resource endowments, outside economic opportunities, the development of markets, and surrounding institutions. On topics where economic contributions are scarce, we also provide insights from other disciplines,…

Institutions, Firm Financing and Growth

This paper reviews and synthesizes current knowledge on the role of institutions on firm financing and growth in developing countries. First, the paper presents stylized facts on the different institutional constraints under which firms in developing countries operate. Next, the…

Institutions and Economic Inequality

I ask what clues do historical and contemporary data provide for theory building and empirical work to enhance our understanding of the relationship between institutions and inequality. The survey begins with a brief overview of the role of institutions in…

At the Intersection: A Review of Institutions in Economic Development

We present accepted basic arguments on the role of institutions in development and then discuss the corresponding empirical evidence in support (or not) of those arguments. Methodologically, our emphasis is on experimental evidence wherever available, and thematically we focus on…

Newsletter

Subscribe for latest updates on findings, reports and events*
*this will open a new tab sign up for our newsletter