Tax experiments have been gaining momentum in recent years, although this literature
dates back several decades. With new developments in methods and data availability, tax …

No modern state can exist in the long term without effective taxation. Recent research
emerging from close collaboration of academics with tax authorities has shed new light on …

Sub-Saharan Africa's turnaround over the past couple of decades has been dramatic. After
many years in decline, the continent's economy picked up in the mid-1990s. Along with this …

Governments increasingly use nudges to improve tax collection. We synthesise the growing
literature on nudging experiments using meta-analytical methods. We find that, relative to …

Poverty remains a pervasive and complex phenomenon in Sub-Saharan Africa. Part of the
agenda in recent years to tackle poverty in Africa has been the launching of social safety …

This paper presents a conceptual framework for develo** more effective approaches to
tax reform and compliance. The framework proposes that by combining complementary …

An important part of every country's development process is the building of a social contract
in which citizens pay tax and, in turn, receive public goods and services. Evidence suggests …

Abstract In early 2016, the Rwanda Revenue Authority sent 9,000 taxpayers messages
aimed at encouraging compliance. Each taxpayer was randomly allocated to a treatment …

Nil-filing refers to taxpayers reporting zero in all fields of their tax declaration. It is a largely
ignored phenomenon in the public finance literature, despite being well known to tax …

This paper uses a natural field experiment to examine the effectiveness of specific nudges
on tax compliance amongst firms and the self-employed in the Dominican Republic. In …