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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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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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