This paper presents the results from a novel field experiment that examined the impact of in- creasing the presence of revenue authority officers on tax compliance and tax morale among small and medium-size...
This paper uses a vulnerability-based approach to analyze the evolution of the middle class in Europe between 2005–08 and 2015–18. The analysis reveals that, on average, the income level needed to ensure...
This paper provides novel evidence of the trade-offs policy makers face when designing simplified tax regimes for small businesses. First, it provides a comprehensive stocktaking of the main features of...
Addressing energy poverty is paramount for economic development, given its close connection to income poverty. Research indicates that lower-income households are disproportionately affected by energy...
Addressing energy poverty is paramount for economic development, given its close connection to income poverty. Research indicates that lower-income households are disproportionately affected by energy...