We exploit a program of randomized audits covering the entire population of VAT filers from Pakistan to study how much evasion audit detects and how much evasion it deters by changing behavior.
Developing countries raise less revenue as a share of GDP than higher-income countries in general, but the gap is striking for property taxes in particular (see Figure 1).
Property taxes in developing countries are plagued by noncompliance and can exacerbate liquidity constraints.
In April, May and June 2020, TaxDev researchers David Phillips and Iain Steel participated in a series of virtual seminars in collaboration with the OECD, regional associations of tax a
This brief addresses the fiscal response to the coronavirus pandemic, arguing that governments could make use of the opportunities this shock provides to make changes to tax systems now that m
In the context of disappointing revenue figures – which were down 5% year-on-year in October – the Government of India has constituted a high-level committee to suggest reforms to the Goods and Ser
Do tax systems distort firm-to-firm trade? This paper considers the effect of tax policy on supplier networks in a large developing economy, the state of West Bengal in India.
