The COVID-19 pandemic enhanced digital transformation. With the spread of the pandemic and the introduction of epidemiological measures, citizens were enforced to use the Internet to an increased extent. The digital divide among citizens and the capability of citizens to get an equal level of...

The COVID-19 pandemic imposed challenges and offered opportunities, which were recognized and assessed in developed countries. In many cases though, the lack of systematic preparation for the required digital transformation resulted in confusion and discomfort in citizens’ lives, where the...

The alternative minimum tax (AMT) is reaching a broader segment of individuals. Yet, many of these taxpayers are not aware of the implications of this tax. Even worse, some of their tax advisors are not as informed as they should be. By identifying items that trigger the individual AMT,...

We analyze differences in tax filing behavior between natives and immigrants using population-wide Swedish administrative data, focusing on two empirical examples. First, controlling for a rich set of variables, we compare deduction behavior of immigrants and natives with the same commuting...

This paper conducts an impact evaluation of the effects of two tax administration interventions-a taxpayer register expansion and education programme, and a new electronic filing system for presumptive tax-on the number of small business taxpayers and presumptive tax revenues in Uganda. Using a...

We analyze differences in tax filing behavior between natives and immigrants using population-wide Swedish administrative data, focusing on two empirical examples. First, controlling for a rich set of variables, we compare deduction behavior of immigrants and natives with the same commuting...