This paper studies how firms respond to differential, size-based tax rates using administrative tax data in Lithuania. Exploiting a notch in the tax schedule faced by corporations, it documents strong...
This knowledge note provides new evidence on property ownership and taxation patterns across genders in São Paulo (Brazil), the largest city in the Americas, with 12 million inhabitants. We exploit microdata...
Major technological changes in the production and analysis of data have opened opportunities to transform the way we use integrated high-frequency data ecosystems and advanced analytical tools, notably...
Tax authorities often use low-cost communication with taxpayers to encourage voluntary compliance and avoid other costly interventions. This paper reports findings from an experiment with more than 30,000...
Although research has established the importance of state capacity in economic development, less is known about how state capacity comes about and the role of external partners in the process. This paper...
The Latin America and the Caribbean (LAC) region achieved laudable gains in the 2000s in the fight against poverty. This was a decade of solid economic growth; substantial reduction in poverty and income...