Developing countries need to raise sufficient tax revenue to finance development. Revenue mobilization is often hampered by limited tax compliance, weak institutions, and technical problems with tax collection. One solution to these challenges is person-to-government (P2G) mobile phone payments,...

In societies where surnames are inherited from parents, we can use these names to estimate rates of intergenerational mobility. This paper explains how to make such estimates, and illustrates their use in pre-industrial England and modern Chile and India. These surname estimates have the...

This paper has two purposes. The first is to define clearly different social mobility concepts and components. The second is to embed these concepts and components into a larger context of social mobility research. The core of the paper develops six mobility concepts and their measures as well...

This paper discusses current methods for measuring and analysing occupational mobility, and the way in which methods designed for the analysis of developing countries may need to be modified when applied in other contexts. The paper discusses particular features of some developing societies,...

Most studies of intergenerational mobility focus on adjacent generations, and there is limited knowledge about multigenerational mobility-that is, status transmission across three generations. We examine multigenerational educational and occupational mobility in India, using a nationally...

We investigate how the arrival and expansion of mobile network access in Uganda influences firm tax behaviour. Access to mobile technologies could broaden government revenues from corporate income tax through the extensive margin: by reducing the costs of formalization, it could increase the...

The COVID-19 pandemic increased public debt and changed the income distribution in many countries. We use a numerical simulation approach to derive optimal nonlinear marginal tax rates for the pre-crisis and crisis periods. We contribute to the literature by examining optimal tax rates...