Whereas the tax compliance literature emphasizes verifying tax liability amounts, this paper highlights two other tax capacity dimensions of particular relevance in lower-income countries: identifying taxable entities and enforcing collection of known liabilities. Leveraging a newly-digitized property database, a randomized experiment in Liberia finds that including identifying information (owners' names and property photographs) in tax notices more...
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详细
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2021/11/17
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政策研究报告
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WPS9852
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1
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1
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2021/11/17
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Disclosed
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Becoming Legible to the State : The Role of Identification and Collection Capacity in Taxation
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property owner