This is a semi-annual report series on recent economic developments and economic policies in the Western Balkans (Albania, Bosnia and Herzegovina, Kosovo, FYR Macedonia, Montenegro, and Serbia). The report...
This is a semi-annual report series on recent economic developments and economic policies in the Western Balkans (Albania, Bosnia and Herzegovina, Kosovo, FYR Macedonia, Montenegro, and Serbia). The report...
The dramatic expansion of mobile phone use in developing countries has given rise to a rich and largely untapped source of information about the characteristics of communities and regions. Call Detail...
The majority of firms in developing countries are informal, and encouraging them to register with the tax authority has proven challenging and costly. This paper argues that incomplete tax filing among...
This paper presents results from a large (43,387) nationwide randomized controlled trial in Guatemala that used reminders to promote tax compliance. The trial varied the letter received by taxpayers (individuals...
This paper studies tax withholding on business sales, a widely used compliance mechanism which is ignored by public finance theory. A withholding scheme, whereby the payer in a transaction collects tax...