This paper analyzes the effect of mobile money adoption on tax revenue performance in a
large sample of 104 developing countries over the period 1990–2019. Estimations, based …

Based on panel data of listed companies in China from 2006 to 2020, this study takes the
establishment of automatic air quality monitoring stations as a quasi-natural experiment and …

Increasing tax revenues is a major policy goal in many low-and lower-middle-income
countries. While economic growth is an important determinant of taxation, available …

Can taxes on consumption redistribute in developing countries? Contrary to consensus, we
show that taxing consumption is progressive once we account for informal consumption …

Exploiting a new global macro-historical database of effective tax rates, we uncover an
intriguing pro-tax-capacity effect of international trade. While effective capital tax rates have …

Before Indonesia entered the reform era, Indonesia was in the New Order system, which
many people considered the system in this era to be too authoritarian. This study aims to …

We study the most under-utilized tax in developing countries—the property tax—by
modeling and estimating the welfare effects of tax rate changes and enforcement. The model …

This paper investigates how tax rates and tax enforcement jointly impact fiscal capacity in
lowincome countries. We study a policy experiment in the DR Congo that randomly …

This chapter develops a framework with which to interpret and survey answers to the
question: how does increased openness affect aggregate welfare in a typical developing …

The value-added tax (VAT) is a cornerstone of the modern tax system. It has many desirable
properties in theory: it does not distort firms' production decisions, it is difficult to evade, and …