Documents et rapports
-
Casting the tax net wider : experimental evidence from Costa Rica (anglais)
The majority of firms in developing countries are informal, and encouraging them to register with the tax authority has proven challenging and costly. This paper argues that incomplete tax filing among...
Type de document: Document de travail de recherche sur les politiques Numéro du rapport: WPS7850 Date du document: 5 octobre 2016 Mode de publication: Disclosed Auteur: Brockmeyer,Anne,Hernandez Hernandez,Marco Antonio,Kettle,Stewart,Smith,Spencer Douglas
-
Behavioral interventions in tax compliance : evidence from Guatemala (anglais)
This paper presents results from a large (43,387) nationwide randomized controlled trial in Guatemala that used reminders to promote tax compliance. The trial varied the letter received by taxpayers (individuals...
Type de document: Document de travail de recherche sur les politiques Numéro du rapport: WPS7690 Date du document: 1 juin 2016 Mode de publication: Disclosed Auteur: Kettle,Stewart,Hernandez Hernandez,Marco Antonio,Ruda,Simon,Sanders,Michael