In recent years, there has been increasing interest in whether and how bureaucratic
effectiveness contributes to development. Just what makes for an effective bureaucracy and …

This paper reviews recent economic research in tax compliance and enforcement. After
briefly laying out the economics of tax evasion, it focuses on recent empirical contributions. It …

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 …

Artificial intelligence (AI) ethics is a field that has emerged as a response to the growing
concern regarding the impact of AI. It can be read as a nascent field and as a subset of the …

Low-income countries typically collect taxes of between 10 to 20 percent of GDP while the
average for high-income countries is more like 40 percent. In order to understand taxation …

As economists increasingly help governments design new policies and regulations, they
take on an added responsibility to engage with the details of policy making and, in doing so …

This article provides evidence from a fragile state that citizens demand more of a voice in the
government when it tries to tax them. I examine a field experiment randomizing property tax …

Governments play a central role in facilitating economic development. Yet while economists
have long emphasized the importance of government quality, historically they have paid less …

Tax revenue in many low-and middle-income countries is inadequate for funding
investments in public goods and human capital. With high levels of informality and limited …

In all modern bureaucracies, politicians retain some discretion in public employment
decisions, which may lead to frictions in the selection process if political connections …