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Tax revenue in many low-income countries is inadequate for funding government investment in infrastructure and public services. This paper examines two dimensions of low state capacity that hinder tax collection: the inability to ascertain the tax base (detection capacity) and the inability to enforce unpaid liabilities (enforcement capacity). A randomized experiment with Liberian property owners finds that using identifying information from a newly developed property database to alert property owners that their noncompliance has been detected quadruples the tax payment rate, but only when the notice includes details on the penalties for noncompliance. A second experiment finds a further increase in compliance from signaling greater enforcement probability to delinquent property owners. These results highlight the importance of investments in both detection and enforcement capacity.

Fiscal Capacity --- Law and Development --- Public Sector Development --- Real Estate Tax --- State Capacity --- Tax Compliance --- Tax Enforcement --- Tax Law --- Taxation --- Technology

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The report explores the role that inheritance taxation could play in raising revenues, addressing inequalities and improving efficiency in OECD countries. It provides background on the distribution and evolution of household wealth and inheritances, assesses the case for and against inheritance taxation drawing on existing theoretical and empirical literature, and examines the design of inheritance, estate and gift taxes in OECD countries.

Wealth tax. --- OECD countries. --- Inheritance and transfer tax. --- Death-duties --- Estate tax --- Estates (Law) --- Inheritance tax --- Legacies, Taxation of --- Succession taxes --- Taxable transfers --- Taxation of legacies --- Transfer tax --- Taxation --- Net worth tax --- Taxation of wealth --- Business & Economics

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Family law. Inheritance law --- Tax law --- Inheritance and transfer tax --- -Family corporations --- -Close corporations --- Corporation law --- Family-owned business enterprises --- Death-duties --- Estate tax --- Estates (Law) --- Inheritance tax --- Legacies, Taxation of --- Succession taxes --- Taxable transfers --- Taxation of legacies --- Transfer tax --- Taxation --- Congresses --- taxation --- -Congresses --- -Death-duties --- Family corporations --- Taxation&delete& --- Congresses. --- Close corporations

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Land value taxation. --- Real property tax. --- Local finance. --- Land value taxation --- Effect of taxation on --- Real property tax --- #SBIB:043.IOS --- #SBIB:35H220 --- #SBIB:35H435 --- Council tax --- Land tax --- Land use --- Real estate tax --- Real property --- Taxation of real property --- Property tax --- Homestead exemptions --- Taxation of land values --- Single tax --- Financieel management bij de overheid: algemene werken --- Beleidssectoren: economisch en werkgelegenheidsbeleid --- Taxation

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This paper discusses the strategic use of capital income taxation and lump-sum fiscal policies for gaining national advantage in an integrated world capital market. Each fiscal authority seeks to maximize a social welfare function defined over the utilities of home country residents incorporating national redistributing objectives. A national optimum policy is to impose a non-discriminatory source-based capital income tax or subsidy along with an optimal lump-sum tax and transfer plan. Residence-based capital income taxes do not augment the set of lump-sum fiscal instruments, although both policies can be used to influence the world interest rate to national advantage, redistributing welfare internationally. When unrestricted lump-sum fiscal policies are unavailable, source-based capital income taxes may be needed to achieve distributional objectives, so that departures from global production efficiency can arise in a cooperative equilibrium.

Aggregate Factor Income Distribution --- Capital income tax --- Capital income --- Civil service & public sector --- Estate tax --- Finance, Public --- Fiscal Policy --- Fiscal policy --- Income tax --- Inheritance and transfer tax --- Macroeconomics --- Personal Income and Other Nonbusiness Taxes and Subsidies --- Public Enterprises --- Public finance & taxation --- Public Finance --- Public sector --- Public-Private Enterprises --- Taxation --- Working capital