Administration, compliance and enforcement

Why and how should developing countries raise more taxes?

Governments in many developing countries urgently need to raise funds to invest in education, health and infrastructure.

Can fiscal policy reduce inequality in a globalized world?

Tax havens, offshore wealth, automatic exchange of information; these terms can appear opaque to the non-initiated, but understanding them is important—they refer to the vexing issue of internation

Firms as tax collectors

The question of how taxes should be collected is usually at the forefront of tax authorities’ debates.

Will the digital revolution unleash the potential of property taxation?

A new ODI report discusses some of the ways in which digitalisation is revolutionising property

Digitalisation of property taxation in developing countries: Recent advances and remaining challenges

Many of the hurdles that governments face in improving their property tax systems are common across different countries and contexts.

Rwanda produces a Medium-Term Revenue Strategy

On Friday 13^th May 2022, the Government of Rwanda approved its first Medium-Term Revenue Strategy (MTRS).

The effect of electronic transactions on tax compliance: evidence from West Bengal

A one-off demonetisation led to a shift to electronic payments, which in turn increased tax compliance

Does going cashless make you tax-rich? Evidence from India’s demonetisation

Transactions in developing economies are becoming increasingly cashless.

Tax audits do not deter tax evasion in developing countries

Tax evasion and resource misallocation: theory and evidence from Pakistan

Does going cashless make you tax-rich? Evidence from India’s demonetization experiment

This paper investigates the effect of electronic payments technology on firms’ tax compliance in a large developing economy.