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conduct a new census of all local governments in Ghana to document a strong association between technology use and property …This paper studies the role of technology in local-government tax collection capacity in the developing world. We first … tax billing, collection and enforcement. We then randomize the use of a new revenue collection technology within one large …
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Digital transformation of public administration creates opportunities for transparency, accountability, efficiency, and better tax collection. Benefits are even more critical considering the coronavirus crisis when millions of people worldwide engage in online solutions. Our research paper...
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to financial constraints of homeowners. Using administrative-level data from Ghana, where homeowners are responsible for …
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Low tax compliance in low- and middle-income countries around the world limits the ability of governments to offer effective public services. This paper reports the results of a randomly rolled out text message campaign aimed at promoting tax compliance among landowners in Dar es Salaam,...
Persistent link: https://www.econbiz.de/10013545209
This paper studies the revenue and base effects of local property and business tax hikes using a natural experiment in the German state of North Rhine-Westphalia (NRW). Due to a reform of the local equalization scheme in 2003, a set of municipalities in NRW increased their local tax rates by one...
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