How can governments reduce the prevalence of cross-border tax fraud? This paper argues that the use of digital … technologies offers an opportunity to reduce fraud and increase government revenue. Using data on intra-EU and world trade … transactions, we present evidence that (i) cross-border trade tax fraud is non-trivial and prevalent in many countries; (ii) such …

Like any tax, the VAT is vulnerable to evasion and fraud. But its credit and refund mechanism does offer unique …

We examine how the development of the digital infrastructure known as the 'India Stack'-including an interoperable … of financial services. While each individual component of the India Stack is important, we argue that its key overarching … synergies across the layers of the Stack. Until recently, a large share of India's population lacked access to formal banking …

continue have a dominant share in the market. Contractual savings systems have been improved, but pension funds in India are …

commercial banks. The analysis focuses on examining the behavior and determinants of bank intermediation costs and profitability …

Do financial sector reforms necessarily result in expansion of credit to the private sector? How does bank ownership … Indian experience with liberalization of the financial sector to inform this debate. Using bank-level data from 1991-2007, we …