Recent decades have seen important progress in strengthening country tax systems. Yet many areas of reform have remained stubbornly resistant to major improvements. Overall, revenue collection still falls short of that needed for effective governance and service delivery. Tax collection is too...

This paper analyses the role of technology in reducing heat-induced labor productivity losses. Forthis, we use a field experiment in India which randomized the use of productivity-augmenting digitalmode versus classic paper-and-pen mode for conducting 2000 household surveys. Combining...

Recent decades have witnessed important progress in strengthening tax systems in developing countries. Yet many areas of reform have remained stubbornly resistant to major improvements; overall revenue collection still falls short of what is needed to support effective governance and service...

Why do consumers avoid creditors when they send messages that put pressure on consumers to repay their debts? This behavior, called creditor avoidance, ultimately hurts consumers but many still engage in it despite it being against their best financial interests. To better understand factors...

This paper presents a conceptual framework for developing more effective approaches to tax reform and compliance. The framework proposes that by combining complementary investments in enforcement, facilitation, and trust, reformers can not only strengthen enforced compliance but can also (a)...

This paper presents a conceptual framework for developing more effective approaches to tax reform and compliance. The framework proposes that by combining complementary investments in enforcement, facilitation, and trust, reformers can not only strengthen enforced compliance but can also (a)...

Intro -- Front Cover -- Title Page -- Copyright Page -- Contents -- Foreword -- Acknowledgments -- About the Authors -- Abbreviations -- Chapter 1. Introduction -- Tax Compliance: A Persistent Challenge -- Traditional Approaches to Tax Reform -- Toward a Holistic Tax Reform Framework:...

This paper presents a conceptual framework for developing more effective approaches to tax reform and compliance. The framework proposes that by combining complementary investments in enforcement, facilitation, and trust, reformers can not only strengthen enforced compliance but can also (a)...

Why do consumers avoid creditors when they send messages that put pressure on consumers to repay their debts? This behavior, called creditor avoidance, ultimately hurts consumers but many still engage in it despite it being against their best financial interests. To better understand factors...