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The objective of this note is to summarize the role of behavioral science in tax compliance and tax administration … overview of a behaviorally informed approach to tax compliance and highlight how behavioral insights can be useful for … diagnosing and confronting tax compliance challenges (section II), provide thoughts on a way forward for integrating behavioral …
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"The fact that raising taxes can increase taxed labor supply through income effects is frequently used to justify much lower measures of the marginal welfare cost of taxes and greater public good provision than indicated by traditional, compensated analyses. The authors confirm that this...
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This report aims to support regional collaboration and renewed collective efforts to strengthen financial management and oversight practices in South Asia. It compares the public sector accounting and auditing practices in eight South Asian countries to international standards. It is intended to...
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court proceedings in France, Germany, Italy, and the United States. It focuses on five key areas: access to the function of …
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Disputes between citizens or businesses and the State about respective rights and duties are at the core of administrative law. The ability for citizens and businesses to hold Government accountable for acting within the rule of law is a key element of good governance. It provides legal...
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The objectives of the diagnostic review of consumer protection and financial literacy for Armenia are: (i) to assess the existing financial consumer protection framework, by reviewing laws, regulations and practices in Armenia compared to international good practices; and (ii) to provide...
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) countries, and these countries were therefore selected for the comparison. This report is organized as follows: section one …
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Regulations affecting 10 areas of everyday business are measured: starting a business, dealing with licenses, employing workers, registering property, getting credit, protecting investors, paying taxes, trading across borders, enforcing contracts, and closing a business. Doing Business 2008...
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