Low and middle income countries

A central issue in designing incentive contracts is the decision to reward agents’ input use versus outputs. The trade-off between risk and return to innovation in production can also lead agents with varying skill levels to perform differentially under different con- tracts. We study this issue experimentally, observing and verifying inputs and outputs in Indian maternity care.

We evaluate an intervention targeting early life nutrition and well-being for households in extreme poverty in Northern Nigeria.

A guide to assessing the effectives and potential impacts of alternative tax policy options.

An introduction to tax policy costing: a manual and worked examples.

In this report, we provide a comprehensive overview of Ghana’s tax system. This is intended as a repository of key information for researchers, policymakers and the public, as well as highlighting aggregate patterns of note as a first step for identifying challenges and areas for reform.

We characterize optimal enforcement and taxation policies as functions of revenue elasticities and measures of taxpayer hardship. We estimate these parameters using multiple sources of variation and administrative data from Mexico City.

Increasing property taxes can boost revenues for developing countries, but enforcement may threaten the welfare of liquidity-constrained households.

In this report, we provide a detailed overview of Ethiopia’s current tax system and the evolution of tax revenue collections over the last 10 years. The report also highlights important changes to the structure of the tax system which have occurred over the past few years, and the associated tax revenue implications.