Found 6 document(s)
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Most low-income countries lack high-frequency firm-level data to monitor the effect of economic shocks in real time. We examine whether administrative tax data can help fill this gap, in the context of the COVID-19 pande...
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Can the provision of public goods strengthen the fiscal capacity of governments in developing countries and move them toward an equilibrium of widespread tax compliance? We present evidence of the impact of local public ...
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This paper documents new facts on corporate taxation and the revenue potential of corporate minimum taxes, leveraging firm-level tax returns from 16 countries. First, effective tax rates follow a humped-shaped pattern wi...
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Can algorithms enhance bureaucrats’ work in developing countries? In data-poor environments, bureaucrats often exercise discretion over key decisions, such as audit selection. Exploiting newly digitized micro-data, this ...
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In Lucans Bellum civile widmen sich zahlreiche längere Stellen der Darstellung von Naturphänomenen. Diese begleiten die menschliche Bürgerkriegshandlung, verhindern sie bisweilen, ersetzen sie oder prägen sie entscheiden...
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Efficient inbound networks in the European automotive industry rely on a set of different transport concepts including milk runs - understood as regularly scheduled pickup tours. The complexity of designing such a mixed ...